Andrew M. Spheeris and Ismene A. Spheeris v. Commissioner of Internal Revenue

How courts have described this case

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

• legal relationship between closely held corporation and its shareholders as to payments to the latter \must be established by a consideration of all relevant factors indicating the true intent of the parties.\

Source: CourtListener parenthetical corpus (CC0).