Rule v. Commissioner

How courts have described this case

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

• characterizing location of sale or transaction as a “critical difference” between EP and CEP sales
• “[T]he location of the sale appears to be critical to the distinction between the two categories.”
• “When the EP definition is read in conjunction with the CEP definition, the alleged ambiguity in the EP definition disappears.”
• quot- ing NSK Ltd. v. United States, 115 F.3d 965, 975 (Fed. Cir. 1997)
• quot- ing NSK Ltd. v. United States, 115 F.3d 965, 975 (Fed. Cir. 1997)
• relying on Sales Verification Report at 6

Source: CourtListener parenthetical corpus (CC0).