RE SUSPENSION OF CREDENTIALS OF REGISTERED COURTROOM INTERPRETERS

How courts have described this case

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

• holding that a partnership that came into exist- ence for Federal tax purposes on November 13, 1974, was entitled to depreciation deductions only for its short taxable year commencing on that date (citing §§ 441(b)(3), 443(a)(2)
• upholding a residual value of over 11% of the original life of the lease
• Stating, “[biased on this standard, a finding of lack of economic substance is inappropriate if either a business purpose or a reasonable possibility of profit apart from expected tax benefits is found to have been present.”
• “a lessor is normally not vested with the right of possession during the term of the lease.”

Source: CourtListener parenthetical corpus (CC0).