Commissioner v. Asphalt Products Co.

Supreme Court of the United States · Decided 1987-06-01

Cited by 108 later decision(s) in our corpus · see the citation network in Lexace

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*118 Per Curiam. Asphalt Products Co. (APC) manufactures emulsified asphalt, a paving material containing oil refining residues, principally for sale to Tennessee county governments for use in highway construction. For reasons related to the rise in oil prices attending the 1973 Arab oil embargo, APC’s 1974 year-end inventories and accounts receivable were substantially…

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