Neeman v. Commissioner

How courts have described this case

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

• “parties to a contract may express intent contrary to a custom of the trade”
• “parties to a contract may express intent contrary to a custom of the trade”
• “the parties to a valid contract are bound to - 20 - 1-25-2359 perform it according to its terms ***. One cannot have all the benefits of a contract without taking therewith the obligations imposed by that contract.”

Source: CourtListener parenthetical corpus (CC0).