Esgar Corp. v. Commissioner

How courts have described this case

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

• “Rulings by the Tax Court on matters of tax law are ... persuasive authority, especially if consistently followed.”
• “The Tax Court was not bound to accept . . . mining as the properties’ highest and best use if that use was not reasonably probable to manifest in the reasonably near future.”

Source: CourtListener parenthetical corpus (CC0).