Paul T. Vaaler, Individually, and as Special Administrator of the Estate of Thelma T. Vaaler, Deceased v. United States

How courts have described this case

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

• “[T]he courts have quite uniformly held that contracts for the performance of personal services are not capital assets and that the proceeds from their transfer or termination will not be accorded capital gains treatment but will be considered to be ordinary income.”
• right to render personal services as general agent

Source: CourtListener parenthetical corpus (CC0).