Ernest J. Saviano and Margaret Saviano 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.

• holding that the sale of a \gold option\ did not result in capital gains when the option represented a right of first refusal to net profits from mining
• holding that the sale of a “gold option” did not result in capital gains when the option represented a right of first refusal to net profits from mining
• holding that the sale of a “gold option” did not result in capital gains when the option represented a right of first refusal to net profits from mining
• recognizing conditional right of first refusal
• recognizing conditional right of first refusal
• recognizing conditional right of first refusal

Source: CourtListener parenthetical corpus (CC0).