Leonard Pipeline Contractors, Ltd. 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 Tax Court must “spell out its reasoning” and that “[a] reasoned decision as to what is reasonable in this context must bring together the disparate elements and give some account of how the judge has reached his conclusion.”

Source: CourtListener parenthetical corpus (CC0).