McWhorter v. Long Royalty Co.

How courts have described this case

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

• during thirty-one year period, taxpayer sold 208 lots and twelve individual parcels from subdivision in question; 477 lots were sold from other properties
• during 31-year period, taxpayer sold 208 lots and 12 individual parcels from subdivision in question; 477 lots were sold from other properties
• frequent and substantial sales, together with development activity, \will usually conclude the capital gains issue against [the] taxpayer\
• review is \plenary\ and \not limited by the clearly erroneous rule\
• review is “plenary” and “not limited by the clearly erroneous rule”
• concurring opinion of Roney, J.

Source: CourtListener parenthetical corpus (CC0).