State National Bank of El Paso, Trustee for Lee Moor Children's Home 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.

• where the lease provided for rents based on profits, the Court of Appeals reversed the District Court's findings in favor of the taxpayer stating that reasonable people could differ on the interpretation of the lease agreement (i.e., partnership or landlord-tenant
• where the lease provided for rents based on profits, the Court of Appeals reversed the District Court’s findings in favor of the taxpayer, stating that reasonable people could differ on the interpretation of the lease agreement (i.e., partnership or landlord-tenant

Source: CourtListener parenthetical corpus (CC0).