MAULDIN v. COMMISSIONER OF INTERNAL REVENUE (Two Cases)

How courts have described this case

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

• taxpayer who was once actively engaged in subdivision was still engaged in that business when, after devoting himself to another business, he sold the remaining parcels with very little activity

Source: CourtListener parenthetical corpus (CC0).