Television Industries, Inc. 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.

• “It would be quite intolerable to pyramid the existing complexities of tax law by a rule that the tax shall be that resulting from - 22 - the form of transaction taxpayers have chosen or from any other form they might have chosen, whichever is less.”

Source: CourtListener parenthetical corpus (CC0).