Nicole Rose Corp., Formerly Known as Quintron Corporation 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.

• rejecting the taxpayer's argument that profits from an unrelated asset sale should be attributed to a lease transaction generating the tax benefits at issue
• taxpayer’s “scheme was sufficiently blatant that the participation of experts cannot convert its actions into a ‘reasonable attempt to comply with the provisions’ of the tax code”

Source: CourtListener parenthetical corpus (CC0).