In the sections that follow, every effort has been made to deduce the motivating philosophy behind the judicial decisions that have been rendered on this question. Courts, themselves, have never paused to prescribe any detailed criteria to be applied, but an examination of the opinions has revealed that consciously or unconsciously the courts have been moved by such basic criteria. Even though such criteria may not have been precisely designated, they have been present, they have been utilized, and interestingly enough, the courts have been amazingly consistent in their applications of these criteria.
Abe L. Shugerman,
BASIC CRITERIA FOR DISTINGUISHING REVENUE CHARGES FROM CAPITAL EXPENDITURES IN INCOME TAX COMPUTATIONS,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol49/iss2/4