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· 8/27/1973

Russell Mann and Vivian Mann v. Commissioner of Internal Revenue

Citations

  • 483 F.2d 673
  • 13 U.C.C. Rep. Serv. (West) 630
  • 33 A.F.T.R.2d (RIA) 5667
  • 1973 U.S. App. LEXIS 8186

How courts have described this case

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

  • protection from future price fluctuations was valid business purpose

Source: CourtListener parenthetical corpus (CC0).

Judges: Van Oosterhout, Heaney, Smith

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