Technomat 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.

• Government made no argument that the amounts in issue constituted ordinary income solely on the basis that capital gain treatment is not permitted under section 1235 because the taxpayer's ownership of stock exceeded the limits set out in section 1235(d)

Source: CourtListener parenthetical corpus (CC0).