The Use of Generally Accepted Accounting Principles (GAAP) in Tax Litigation

Advances in Taxation

8 Pages Posted: 1 Dec 2013

See all articles by Gerald E. Whittenburg

Gerald E. Whittenburg

San Diego State University

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

James R Lackritz

Independent

Date Written: November 1, 2001

Abstract

Generally accepted accounting priniciples (GAAP) have been raised in tax court cases by both the IRS and the taxpayer. This paper identifies which GAAP issues the parties to a tax law suit have raised in past cases, which issues the courts considered, and whether the GAAP analysis helped the taxpayer. The results will help the IRS and future taxpayers in determining when and how to use GAAP materials in a tax case.

Keywords: GAAP, tax litigation, litigation strategy

JEL Classification: K34, H26

Suggested Citation

Whittenburg, Gerald E. and Raabe, William A. and Lackritz, Jim, The Use of Generally Accepted Accounting Principles (GAAP) in Tax Litigation (November 1, 2001). Advances in Taxation. Available at SSRN: https://ssrn.com/abstract=2360175

Gerald E. Whittenburg

San Diego State University ( email )

5500 Campanile Drive
San Diego, CA 92182-8230
United States
619-594-5693 (Phone)

William A. Raabe (Contact Author)

University of Wisconsin - Whitewater - College of Business and Economics ( email )

Whitewater, WI 53190
United States

HOME PAGE: http://billraabetax.com

Jim Lackritz

Independent ( email )

No Address Available

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