Commissioner of Internal Revenue v. Franklin A. Reece

How courts have described this case

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

• finding no anticipatory assignment where taxpayer unconditionally assigned royalty rights to wife
• finding no anticipatory assignment where taxpayer unconditionally assigned royalty rights to wife
• where taxpayer assigned asset itself, subsequent income from that asset taxed to assignee

Source: CourtListener parenthetical corpus (CC0).