Alstores Realty Corp. v. Commissioner

How courts have described this case

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

• holding that because a “so-called space-occupancy agreement placed the two parties’ rights, obligations, and risks as they would be allocated in a typical lease arrangement!,] ... the arrangement was a lease in substance as well as in form”

Source: CourtListener parenthetical corpus (CC0).

Cited by

5 cases in this archive cite this case.

• Bb&t Corp. v. United States
  Fourth Circuit· 2008-04-29· cited 46×
• Olin Bryant and Vanell Bryant v. Commissioner of Internal Revenue
  Fifth Circuit· 1968-08-12· cited 34×
• Bryant v. Commissioner
  U.S. Tax Court· 1966-09-30· cited 32×
• DHL Corp. & Subsidiaries v. Commissioner
  Ninth Circuit· 2002-04-11· cited 4×
• Unnamed case
  Ninth Circuit· 2002-04-11

Cites

4 cases in this archive are cited by this case.

• Thomas v. Perkins
  Supreme Court· 1937-06-01· cited 253×
• Larkin v. United States
  Eighth Circuit· 1935-08-15· cited 21×
• Pembroke v. Helvering
  D.C. Circuit· 1934-04-23· cited 7×
• Famous Foods, Inc. v. United States
  W.D. Pennsylvania· 1963-02-05· cited 2×