Swift Dodge 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.

• recharacterizing a lease as a conditional sales contract because the parties’ obligations, legal rights, and risks were no different than they would be in a conditional sale arrangement and “Swift Dodge did not retain ... significant and genuine attributes of a lessor”

Source: CourtListener parenthetical corpus (CC0).