Ox Fibre Brush Co. v. Blair

How courts have described this case

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

• noting that a taxpayer must be able to demonstrate how amounts paid are not “utterly disproportionate to the value” of the services rendered
• “A corporation with a large surplus in a given year may attempt to dispose of that surplus in the guise of salaries and thereby evade its full tax burden[.]”

Source: CourtListener parenthetical corpus (CC0).