Tax Court. our determination irrespective of the burden of proof which was placed on respondent by Order of this Court.11 We also ... which fix petitionersa#39; liability for expenses related to unbilled December revenue have occurred as of December 31 of each year in issue. ... method of accounting operates to mismatch revenue recognition and related expenses (Public Service Co. of New Hampshire v.
|Title||:||United States Tax Court Reports|
|Author||:||United States. Tax Court|