A. R. Lantz Co., Inc. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that advances were an equity investment in similar circumstances
• explaining that resolution of debt–equity question “depends on the facts of each case”
• explaining that resolution of debt–equity question “depends on the facts of each case”
• rejecting taxpayer’s argument that the recharacterization analysis involved a “mixed question of law and fact.”

Source: CourtListener parenthetical corpus (CC0).