Salomon Inc. v. United States

How courts have described this case

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

• collapsing two steps of transaction for tax purposes because “in substance, if not in form, the [two transactions] are the same ... distinguish[ing] between them would deny economic reality”
• multiple fraudulent transactions treated as one

Source: CourtListener parenthetical corpus (CC0).