John C. Saunders and Ellen W. Saunders 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.

• \One need not personally receive the taxable benefits provided one has the power to determine the recipient.... One may not assign income actually earned and thereby avoid the tax impact.\
• “Whether a certain transaction creates a creditor- debtor relationship is a question of fact . . . .”
• “Whether a certain transaction creates a creditor- debtor relationship is a question of fact . . . .”
• explaining test for distinguishing debt from compensation

Source: CourtListener parenthetical corpus (CC0).