State v. J. P. (In re J. P.)

How courts have described this case

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

• concluding that a sold call option contributed to a partnership was not a liability for purposes of section 752
• describing tax opinion prepared for potential investors by BDO Seidman, a national accounting and tax consulting firm
• “At bottom, the fictional nature of the transaction and its lack of economic reality outweigh Helmer in the substantial authority assessment.”

Source: CourtListener parenthetical corpus (CC0).