Matter of Brennan v. New York State Dept. of Health

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding substantial compliance with regulation govern- ing stock redemption, despite failure to include corporate agreement with tax re- turn
• information required, but furnished after return was filed, for election to treat a stock redemption as a dividend or an exchange
• information required, but furnished after return was filed, for election to treat a stock redemption as a dividend or an exchange

Source: CourtListener parenthetical corpus (CC0).