Harbor Bancorp & Subsidiaries Edward J. Keith Elena Keith 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.

• it is axiomatic that tax law follows substance and not form
• it is axiomatic that tax law follows substance and not form
• “It is axiomatic that tax law follows substance and not form.”

Source: CourtListener parenthetical corpus (CC0).