Daniel B. Nickeson and Enid C. Nickeson Norman E. Kuhl and Nancy J. Kuhl 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.

• stating that a “taxpayer[’s] lack of control over activities” is a common component of transactions lacking a profit motive
• stating that “marketing on the basis of projected tax benefits” is a “common component[]” of transactions lacking a profit motive

Source: CourtListener parenthetical corpus (CC0).