Richmond, Fredericksburg and Potomac Railroad Company 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.

• “If a repurchase premium can ever be deductible ..., there must be a showing of dire necessity.”
• need to show \dire necessity\

Source: CourtListener parenthetical corpus (CC0).