Commissioner of Internal Revenue v. Goodwyn Crockery Company

How courts have described this case

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

• \Under the wording of the section it would seem there could be some changes in the manner of conducting that trade or business and yet the business could remain 'substantially the same.'\
• the conversion of part of a wholesale houseware business to retail was not substantial
• “Under the wording of the section it would seem there could be some changes in the manner of conducting that trade or business and yet the business could remain ‘substantially the same.’ ”

Source: CourtListener parenthetical corpus (CC0).