McDonald Restaurants of Illinois, Inc. 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.

• stating that the test \was formulated to deal with the characterization of a transaction that in fact spanned several tax years\
• stating that the test “was formulated to deal with the characterization of a transaction that in fact spanned several tax years”
• stating that the test “was formulated to deal with the characterization of a transaction that in fact spanned several tax years”
• stating that the test “was formulated to deal with the characterization of a transaction that in fact spanned several tax years”
• taking into account “the history of the parties’ relationships, the abortive attempt to buy some of the group’s holdings, the final comprehensive deal, and the [investment] group’s determination to sell out even in the face of falling prices in the stock____”
• describing different approaches to analysis under the step-transaction doctrine

Source: CourtListener parenthetical corpus (CC0).