Rosenthal 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.

• “even a family transaction may for gift tax purposes be treated as one ‘in the ordinary course of business’ as defined in * * * [the predecessor to sec. 25.2512-8, Estate Tax Regs.] if each of the parenthetical criteria is fully met”

Source: CourtListener parenthetical corpus (CC0).