David T. Price M.D., Ind., David T. Price, M.D., P.A., D/B/A East Texas Urology Specialists Piney Woods Healthcare System, L.P., D/B/A Woodland Heights Medical Center, and CHI St. Luke's Health Memorial Lufkin, F/K/A Memorial Health System of East Texas v. W. Cooper Buschemeyer, III, Individually and W. Cooper Buscheymeyer, III, M.D., P.A.

How courts have described this case

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

• rejecting Commissioner’s argument that right to income was fixed when there was only a “reasonable probability” of income from appreciated property
• corporation that donated futures contracts to charity that it established and whose trustees were all officers of the corporation did not realize income as a result of contribution and subsequent sale absent evidence of overreaching or breach of fiduciary duty

Source: CourtListener parenthetical corpus (CC0).