OBDUELLA DAVID SOTO v. STATE OF FLORIDA

How courts have described this case

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

• whether transaction in which taxpayer surrendered his partnership interest in an accounting firm was a sale or a liquidation
• adopting Fifth Circuit case law established before October 1, 1981

Source: CourtListener parenthetical corpus (CC0).