McDonald v. Commissioner

How courts have described this case

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

• holding that Wisconsin Board of Regents of Normal Schools, which had little ability to acquire or spend money without State approval, was not- an independent going concern
• finding that a board of regents “is an agency of the state set up to perform certain specified administrative duties”
• Board of Regents, although a body corporate, was by the same statute only an arm of the state and, further, lacked sufficient powers to suggest any intent to make it an independent going concern

Source: CourtListener parenthetical corpus (CC0).