People v. Guittierez

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 attempt to distinguish Hudspeth v. United States, supra, the court stated: “we view a taxpayer’s control over the corporation as only one factor in determining whether a liquidation is practically certain to occur” (fn. ref. omitted)
• rejecting taxpayer's attempt to distinguish Hudspeth v. United States, supra, the court stated, “we view a taxpayer's control over the corporation as only one factor in determining whether a liquidation is practically certain to occur” (fn. ref. omitted)
• contribution of 10- percent stock interest in corporation whose shareholders had overwhelmingly approved a plan of complete liquidation
• contribution of 10-percent stock interest in corporation whose shareholders had overwhelmingly approved a plan of complete liquidation
• contribution of 10-percent stock interest in corporation whose shareholders had overwhelmingly approved a plan of complete liquidation

Source: CourtListener parenthetical corpus (CC0).