Joseph I. Lubin and Evelyn J. Lubin, and Estate of Joseph Eisner, Deceased, Helen Eisner, and Helen Eisner 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.

• “[0]ur taxing statutes are intended to take cognizance of realities and not mere appearances or facades.”

Source: CourtListener parenthetical corpus (CC0).