Frank L. Laport 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.

• holding the taxpayer's conveyance of property subject to nonrecourse debt to the mortgagee by quitclaim deed in lieu of foreclosure was a sale or exchange

Source: CourtListener parenthetical corpus (CC0).