Matter of Paul v. Thelusma

How courts have described this case

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

• “The Commissioner does not dispute the tax court’s factual finding that unrelated parties would not share [employee stock options] as a cost.”
• \A tax treaty is negotiated by the United States with the active participation of the Treasury.\
• “The Commissioner does not dispute the tax court’s factual finding that unrelated parties would not share [employee stock options] as a cost.”

Source: CourtListener parenthetical corpus (CC0).