Arnold T. Forseth, Gerald R. Formsma and Constance Y. Formsma 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.

• if a transaction is a sham, then such \niceties\ as whether it was primarily for profit are not involved
• if a transaction is a sham, then such “niceties” as whether it was primarily for profit are not involved

Source: CourtListener parenthetical corpus (CC0).