Isidore Brown and Gladys J. Brown 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.

• lessee treated the cost of improvements as a rent expense, and the improvements were held to be a rent substitute
• landlord realized income when landlord’s obligation to pay for improvements made by the tenant were applied as a credit against tenant’s obligation to pay rent
• landlord realized income when landlord's obligation to pay for improvements made by the tenant were applied as a credit against tenant's obligation to pay rent

Source: CourtListener parenthetical corpus (CC0).