Bobby Warren and Modelle Warren 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.

• deferred payment agreement was between the seller-taxpayer and its selling-agent, the cotton gin, rather than between the seller and the buyer
• attempt by farmer through agreement with cotton gin to defer recognition of income from sale of cotton ineffective because gin was acting as agent for farmer in receiving sale proceeds

Source: CourtListener parenthetical corpus (CC0).