BANK OF NEVADA VS. PETERSEN

How courts have described this case

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

• IRS attempt to allocate portion of proceeds to covenant; court refused to allocate where evidence indicated no value realistically attributed to covenant by parties
• IRS attempt to allocate portion of proceeds to covenant; court refused to allocate where evidence indicated no value realistically attributed to covenant by parties

Source: CourtListener parenthetical corpus (CC0).