J. G. Dyer and Ella R. Dyer, and S. T. Dyer and Elizabeth C. Dyer 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.

• finding sale of fractional interests in mineral leaseholds was a substitute for future income
• finding sale of fractional interests in mineral leaseholds was a substitute for future income
• finding sale of fractional interests in mineral leaseholds was a substitute for future income

Source: CourtListener parenthetical corpus (CC0).