Commissioner of Internal Revenue v. Pressed Steel Car Co.

How courts have described this case

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

• subordinating breach of contract “claims for damages surrounding the sale or purchase of a security of the debtor”
• discussing the Slain and Kripke analysis as one concerned with the parties' expectations concerning risk
• “Congress relied heavily on the analysis of two law professors in crafting the statute.”

Source: CourtListener parenthetical corpus (CC0).