S & O Liquidating Partnership v. Commissioner of Internal Revenue, Appeals of David Beach, Robert M. Berliner, Jay I. Borow

How courts have described this case

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

• \A party who has accepted the benefits of a contract cannot 'have it both ways' by subsequently attempting to avoid its burdens.\

Source: CourtListener parenthetical corpus (CC0).