Jack Ammann Photogrammetric Engineers, Inc. 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] persuasive case has been made out for the [corporation’s] contention that the transfer of [its] installment obligation to it in return for stock gave rise to a taxable gain to [the shareholder] under Section 4539(d)(1). However, [the shareholder’s] tax is not before us for decision.”

Source: CourtListener parenthetical corpus (CC0).