In Re the Tax Appeal of Ulupalakua Ranch, Inc.

How courts have described this case

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

• stating that to hold a taxable event had occurred under the general excise law would be “to overemphasize form and to ignore the underlying realities of the situation”

Source: CourtListener parenthetical corpus (CC0).