Del Commercial Properties, Inc. v. Commissioner

How courts have described this case

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

• “Although taxpayers ‘are entitled to structure their transactions in such a way as to minimize tax,’ there must be a purpose for the ‘business activity ... other than tax avoidance’ and that purpose cannot be a ‘facade.’ ”
• applying Skidmore deference in reviewing IRS Revenue Rulings

Source: CourtListener parenthetical corpus (CC0).