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A Comment on "The Effects of the Thor Power Tool Decision on the LIFO/FIFO Choice"
Comments on the article `The Effect of the Thor Power Tool Decision on the LIFO/FIFO Choice,' by R.M. Halperin and W.N. Lanen published in the April 1987 issue of `The Accounting Review.' Change in the tax law resulting from the Supreme Court's decision in the Thor Power Tool Co. v. Comm; Fisher's Exact Test; Dependency on Standard Industry Classification code 3714.