· 7/9/1981

Joe T. Boynton and Helen J. Boynton v. Commissioner of Internal Revenue

Citations

649 F.2d 1168
48 A.F.T.R.2d (RIA) 5496
1981 U.S. App. LEXIS 11590

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

transactions that have no economic effect other than creation of tax losses are shams

Source: CourtListener parenthetical corpus (CC0).

Judges: Hill, Johnson, Scott

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