Paul W. Berthold and Dorothy Berthold 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.

• “Established authority holds that the intention of the parties is the controlling factor in determining whether or not advances should be termed loans.”
• \ Established authority holds that the intention of the parties is the controlling factor in determining whether or not advances should be termed loans.\
• “Established authority holds that the intention of the parties is the controlling factor in determining whether or not advances should be termed loans.”
• “Established authority holds that the intention of the parties is the controlling factor in determining whether or not advances [by corporations to shareholders] should be termed loans.”

Source: CourtListener parenthetical corpus (CC0).