Byerlite Corporation v. Parker C. Williams, District Director of Internal Revenue, Eighteenth District of Ohio

How courts have described this case

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

• where the corporate treatment of amounts received was regarded as evidence of whether or not there was an intention to create a debt
• where the corporate treatment of amounts received was regarded as evidence of whether or not there was an intention to create a debt
• “In all cases, the prevailing consideration is that artifice must not be exalted over reality, whether to the advantage of the taxpayer, or to the government.”
• advances on open account by a parent corporation to its subsidiary were loans

Source: CourtListener parenthetical corpus (CC0).