· 4/13/2001
Thomas F. Grojean and Therese Grojean v. Commissioner of Internal Revenue
Citations
- 248 F.3d 572
- 87 A.F.T.R.2d (RIA) 1673
- 2001 U.S. App. LEXIS 6218
- 2001 WL 363523
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- taxpayers are bound by the structure of their transaction
- taxpayers are bound by the structure of their transaction
- “[I]n federal taxation substance prevails over form.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Posner, Wood, Williams
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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