Sun Oil Company, Transferee, Sunray Dx Oil Company and Subsidiaries, Transferor v. Commissioner of Internal Revenue

How courts have described this case

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

• “[W]e look to the economic realities of the lease and not to the labels applied by the parties.”
• documents, not parties' conceptions of them, govern legal characterization of the transaction

Source: CourtListener parenthetical corpus (CC0).