The article quotes a brief filed by Miller & Chevalier on behalf of client The Howard Hughes Co. to appeal a June 2014 division opinion by the U.S. Tax Court to determine its eligibility to use the completed contract method of accounting. The brief, filed with the U.S. Court of Appeals for the Fifth Circuit, argues that the Tax Court decision created a threshold requirement that Congress did not intend when they enacted the tax code section. "Rather than allowing taxpayers who reasonably expect to incur costs attributable to dwelling units and related real property improvements to qualify (as the statute plainly contemplates), the Tax Court effectively limited the availability of the home construction contract exception to only those contracts where homes have already been built." There is not an applicable Treasury regulation that keeps developers from counting common improvement costs as "directly related to dwelling units and located on the site of such dwelling units within the meaning of [that section of the code]," the brief said.