Josephine R. Binns, Individually, and Josephine R. Binns, of the Estate of Douglas W. Binns, and Josephine R. Binns, Trustee, Etc. v. United States

How courts have described this case

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

• amount of down payment retained by seller when buyer failed to complete purchase of stock was ordinary income although stock was escrowed, despite absence of liquidated damage provision

Source: CourtListener parenthetical corpus (CC0).