Cortez Oil Co. v. Commissioner

How courts have described this case

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

• noting that, besides the separate \mere continuation\ theory, \[s]uccessor liability may also be imposed where the transfer of assets is for the fraudulent purpose of escaping liability.\

Source: CourtListener parenthetical corpus (CC0).