Estate of Delano T. Starr, Deceased, Mary W. Starr, and Mary W. Starr 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.

• \lease\ of sprinkler system for annual rent of $ 1,240 for the first 5-year term followed by an annual rent of $ 32 for the second 5-year term held to be a contract of sale

Source: CourtListener parenthetical corpus (CC0).