Commissioner of Internal Revenue v. Freihofer

How courts have described this case

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

• a \sale\ requires parties standing to each other in the relation of buyer and seller, assent of the minds to the same proposition, and passing of consideration
• a “sale” requires parties standing to each other in the relation of buyer and seller, assent of the -102- minds to the same proposition, and passing of consideration

Source: CourtListener parenthetical corpus (CC0).