Leonard Lundgren and Evelyn Lundgren 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.

• holding that the taxpayer was involved in a trade or business when the return sought was shown to be different from that flowing to an investor
• where a determination involves statutory interpretation — a mixed question of law and fact — it is subject to “review”
• where a determination involves statutory interpretation a mixed question of law and fact it is subject to \review\
• by its citation of Weddle v. Commissioner of Internal Revenue, note 9 infra and text thereto, the court may have been indicating approval of the significant motivation rule
• by its citation of Weddle v. Commissioner of Internal Revenue, note 9 infra and text thereto, the court may have been indicating approval of the significant motivation rule
• anticipated benefit to taxpayer's business from loans to corporation was \real and direct.\

Source: CourtListener parenthetical corpus (CC0).