The Swiss Colony, 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.

• tax court had found that “Taxpayer acquired control of [liquidating company] ‘for the principal purpose of evading or avoiding Federal income taxes by securing the benefit of net operating loss deductions which it would not otherwise have enjoyed’ ”

Source: CourtListener parenthetical corpus (CC0).