Ice Service Co. 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 that “substantially all,” in the context of when two corporations are affiliated for tax purposes, means all except “a negligible minority” or when a “practically negligible” amount remains
• holding that substantially all, in the context bf when two corporations are affiliated for tax purposes, means all except \a negligib e minority\ or when a \practically negligible\ amount remains
• in the context of determining when two corporations are affiliated for tax purposes, holding that substantially all means all except “a negligible minority”

Source: CourtListener parenthetical corpus (CC0).