Use RIA Checkpoint Citator 2nd to evaluate Deluxe Check Printers, Inc., 15 Cl. Ct. 175.
a. Which tax years were in question in the case? How was the case treated upon appeal? What is the citation of the court of appeals case?
b. Which doctrine is the basis for part B. of the Court of Federal Claims decision? Where is this doctrine discussed in the FTC?
c. Which cases and rulings distinguish themselves from the Deluxe Check Printers Court of Federal Claims case?
d. How many cases were cited by the Deluxe Check Printers decision? Does this number of cases seem logical?