In Re Taxes, Kobayashi

How courts have described this case

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

• holding that substance rather than the form of a transaction governs
• addressing whether the general excise tax was applicable to the part of the purchase price on an indivisible lot-and-house-to-be-built-thereon contract allocable to the construction of the house

Source: CourtListener parenthetical corpus (CC0).