Hydraulic Works Co. v. Orr

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that in form a legal document appeared to be a conveyance of real estate, but was in fact a mortgage and therefore was not taxable
• “A mortgage is in essence a defeasible deed, requiring the grantee to reconvey the property held as security to the grantor upon satisfaction of the underlying debt or fulfillment of established conditions.”

Source: CourtListener parenthetical corpus (CC0).