Iowa Supreme Court Attorney Disciplinary Board, Vs. Thomas J. Mccann

How courts have described this case

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

• Fasken holds that Treas. Reg. § 1.61-6(a) “is not limited to the severance of realty into two or more parcels, but applies with respect to parts of the bundle of lights comprising property”
• “[W]hen a taxpayer seeks to disavow its own tax return treatment of a transaction by asserting the priority of substance only after the Commissioner raises questions with respect thereto, this Court need not entertain the taxpayer’s assertion of the priority of substance.”

Source: CourtListener parenthetical corpus (CC0).