James C. And Lillian Garner 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.

• explaining that the taxpayer’s motive must be assessed at the time of his investment
• upholding conclusion that shareholder- employee's motive was to protect his investment and not his salary, which was zero

Source: CourtListener parenthetical corpus (CC0).