Isidore Himmel and Estate of Lillian Himmel, Isidore Himmel 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.

• “[A] difference of 5% . . . is [not] so insubstantial as to make the redemption[ of corporate stock] ‘essentially equivalent to a dividend’” under 26 U.S.C. § 302(b)(1)

Source: CourtListener parenthetical corpus (CC0).