Harry H. Kem, Jr., and Diane C. Kem, Charles E. Miller and Mary J. Miller 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.

• findings of tax court that provisions of lease would protect taxpayer/lessor from any possible loss reviewable under clearly erroneous standard

Source: CourtListener parenthetical corpus (CC0).