Tax court ruled that recovering goods is not required to exclude their value from taxable income.

The Supreme Court allowed a special revision against a tax authority decision regarding income tax for 1995. The taxpayers argued that the tax authority incorrectly required physical destruction of returned goods to exclude their value from income, whereas the law only mandates returning the goods. The court held that the tax statute contains no conditions regarding the method of return or proof of destruction, and the lower court improperly conflated substantive law requirements with procedural evidentiary standards.