LaCrosse Footwear v. United States

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May 15, 1998

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3021 Rubber and Plastics Footwear
316210 Footwear Manufacturing
federal taxation
inventory, income tax
LaCrosse Footwear v. United States
1999 U.S. Claims LEXIS 105, 81 A.F.T.R.2d (RIA) 2075
US
Federal Court
Federal
United States Court of Federal Claims
Weinstein

Summary

Issue was whether the base-year cost of items entering the inventory in the base year should be set at bargain cost or fair market value (FMV).