The Atchison, Topeka and Santa Fe Railroad Company v. The United States of America

How courts have described this case

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

• recognizing that at times \the taxpayer might well have a significantly heavier burden to demonstrate its view of the substance of the transaction\
• explaining that under the step- transaction doctrine, a series of formally separate steps that are in substance “integrated, interdependent, and focused toward a particular end result” may be combined and treated as a single transaction”

Source: CourtListener parenthetical corpus (CC0).