M & W Gear Company 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.

• respecting Tax Court's finding that the lessee, rather than the lessor, acquired an equity interest in property, where \that the fair market value * * * was at least twice as much as * * * [lessee's] option price\
• claimed “rentals” held instead to be partial payments on purchase price
• discussing in detail evidence regarding the intent of the parties

Source: CourtListener parenthetical corpus (CC0).