Complete Finance Corporation, Sandia Auto Electric, Inc., Lomas Warehouse, Inc., New Mexico Corporations v. Commissioner of Internal Revenue

How courts have described this case

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

• noting that we have \tended not to require consent\ when changing from an improper inclusion of the item in income or the taking of the deduction

Source: CourtListener parenthetical corpus (CC0).