F. C. Publication Liquidating Corporation 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.

• wherein the taxpayer did not enter into a single contract which could subject its assets to the creditors of the acquired corporation for longer than 6 months
• wherein the taxpayer did not enter into a single contract which could subject its assets to the creditors of the acquired corporation for longer than 6 months

Source: CourtListener parenthetical corpus (CC0).