Keller v. Kay

How courts have described this case

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

• because the taxpayer could have achieved the same purported non-tax benefit in a much simpler way, the taxpayer’s principal purpose must have been to obtain tax benefit
• profitable corporation acquired corporation with existing losses

Source: CourtListener parenthetical corpus (CC0).