Madison Gas and Electric 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.

• expenses characterized as “pre-operational costs” of partnership even though general partner was already in the same business
• expenses characterized as \pre-operational costs\ of partnership even though general partner was already in the same business
• expenses characterized as \pre-operational costs\ of partnership even though general partner was already in the same business
• expenses were characterized as \pre-operational costs\ of the partnership even though the general partner was already in the same business
• business of partnership, a business separate from the business of the partners
• business of partnership, a business separate from the business of the partners

Source: CourtListener parenthetical corpus (CC0).