Stein v. Steiner

How courts have described this case

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

• holding that a taxpayer may not disregard the form of a transaction because of its unfavorable tax consequences unless the taxpayer shows that the agreement was a result of fraud, duress, or undue influence
• \it would be unfair to assess taxes on the basis of an agreement the taxpayer did not make\
• \it would be unfair to assess taxes on the basis of an agreement the taxpayer did not make\
• applying a test requiring more than strong proof
• applying a test requiring more than strong proof

Source: CourtListener parenthetical corpus (CC0).