Lawrence J. Alves and Myra L. Alves 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.

• noting that the parties stipulated that the purpose of granting the option “was to ensure that key personnel would remain with the company”
• involving an optionee who was a vice-president

Source: CourtListener parenthetical corpus (CC0).