Farmers Coop. Ass'n v. Commissioner

How courts have described this case

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

• holding letters did not form a contract when the objective purpose was \to open negotiations which might possibly lead to a contract\
• holding letters did not form a contract when the objective purpose was “to open negotiations which might possibly lead to a contract”

Source: CourtListener parenthetical corpus (CC0).