Organizing Junk Mail Does Not Qualify As Manufacturing

While reading a Tax Court decision I usually root for the taxpayer unless they are being really lame.  ADVO , Inc. was not being lame, but I am still really glad that they lost.  In the first place, I really hate the business that ADVO is involved in: During 2005, 2006, and 2007, ADVO distributed direct mail advertising in the United States. Direct mail advertisers such as ADVO distribute advertising material through the U.S. Postal Service (USPS) to residential recipients, who are the targete...