· 4/16/1940

Empire Trust Co. v. Commissioner

Citations

41 B.T.A. 839
1940 BTA LEXIS 1132

How courts have described this case

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

emergency is not a prerequisite to special annexation election because special annexation statute authorizes special election for this purpose

Source: CourtListener parenthetical corpus (CC0).

Judges: Akundell, Black, Muedock, Disney, Hill

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