Security Industrial Insurance Company 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 transaction under the end result test where “each element of the transaction was designed and executed as part of [a] plan”
• identifying the “end result,” “interdependence,” and “binding commitment” tests

Source: CourtListener parenthetical corpus (CC0).