Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased 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.

• payment of $10,000 to general creditors of a corporation to protect taxpayer’s reputation and credit standing
• payment of $ 10,000 to general creditors of a corporation to protect taxpayer's reputation and credit standing
• “The condition of the corporation and its business belie any intention of making an investment in the corporation or its business.”
• amounts paid \for the purpose of providing payment in full to [the corporation's] general creditors.\

Source: CourtListener parenthetical corpus (CC0).