Estate of Craig M. Smith, Deceased, Ruth E. Smith 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.

• right to fixed percentage of partnership’s trading gains was compensatory and not distributive share of partnership income
• \substantially greater noncorporate characteristics both in number and in importance \
• “substantially greater noncorporate characteristics both in number and in importance”

Source: CourtListener parenthetical corpus (CC0).