Audrey M. Thompson, Florence Ain & Gregory Ain, Dorothy E. Kahan & Robert Kahan, Nana Berman & William Berman 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.

• finding that transaction lacked economic substance reviewed for clear error
• finding that transaction lacked economic substance reviewed for clear error
• noting the “general rule” that an issue cannot be raised for the first time in a reply brief

Source: CourtListener parenthetical corpus (CC0).