Ivan Allen Co. v. United States: Is Cost or Market Value the Proper Valuation of Liquid Marketable Securities in Determining the Reasonableness of Accumulated Earnings and Profits

Authors

Larry L. Gullickson

Document Type

Student Comment/Note

Recommended Citation

Larry L. Gullickson, Ivan Allen Co. v. United States: Is Cost or Market Value the Proper Valuation of Liquid Marketable Securities in Determining the Reasonableness of Accumulated Earnings and Profits, 21 S.D. L. Rev. 212 (1976).
Available at: https://red.library.usd.edu/sdlrev/vol21/iss1/11