Plantation Patterns, Incorporated v. Commissioner of Internal Revenue, John S. Jemison, Jr. And Marie S. Jemison 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.

• finding that where, in substance, the creditor looked to the guarantor as the primary obligor, the guarantor is treated as primary obligor
• finding indirect capital contribution resulting from shareholder guarantee of C corporation debt, without analyzing presence of economic outlay

Source: CourtListener parenthetical corpus (CC0).