Mark E. Degroff and Loveta S. Degroff 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.

• transfer of the most valuable asset, an exclusive patent licensing agreement, carried out by the licensor
• substantially all requirement met without actual transfer where taxpayer owned and controlled both corporations
• transfer of the most valuable asset, an exclusive patent licensing agreement, carried out by the licensor
• substantially all requirement met without actual transfer where taxpayer owned and controlled both corporations

Source: CourtListener parenthetical corpus (CC0).