Forest G. Smith, Jr., and Rose Mary 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.

• gain from sale of restaurants where buyer entitled to return assets under certain circumstances
• gain from sale of restaurants where buyer entitled to return assets under certain circumstances
• gain from sale of restaurants where buyer entitled to return assets under certain circumstances

Source: CourtListener parenthetical corpus (CC0).