Henry Van Hummell, Inc. 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.

• “. . . the record fails to show any clear testimony or evidence by way of minutes or financial statements that the ideas for diversification or expansion ‘were in such stages of planning as would justify accumulation of earnings’ ”

Source: CourtListener parenthetical corpus (CC0).