Battelstein Investment Company v. United States

How courts have described this case

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

• where the Court refers to the net gain on an installment note
• tax avoidance need be only one of the corporation's motives
• “blue-chip” note secured by “gilt-edged” land

Source: CourtListener parenthetical corpus (CC0).