the Tax Court ruled that the customer deposits held by IPL were properly excluded from IPL's gross income.  The Tax Court primarily relied on three factors.  First, only five percent of the customers were required to make deposits.  The Tax Court reasoned that if the deposits were really intended to serve as an advance payment, IPL would have required such deposits from all of its customers.  Second, although IPL had discretion as to how to use the deposits it held, the customers controlled the timing and the disposition of the deposit.  Prior to 1976 a customer could request a reevaluation of his or her creditworthiness and after 1976 a customer's timely payment of his or her bill for nine consecutive months led toIsaiah Thomas balls out after sister dies

Chyna Thomas, 22, lost to car crash

Isaiah Thomas did his best to focus in last night’s playoff game after his sister tragically passed away in a car accident. On Saturday, Chyna Thomas, who was only 22 years old, crashed into a barrier on Interstate 5 in Washington State and died around 5 AM local time. Thomas did practice with the Boston Celtics on Saturday, since the identity of the driver killed wasn’t made public until later that day.

Once it was revealed that it was indeed the sister of the Celtics point guard that died, both the Celtics and the NBA immediately passed on their condolences via official statements. As for Thomas, he was visibly shaken in the pregame practice on Sunday, with