Thomas J. Durkin, Colette A. Durkin, Jerome A. Grossman and Sybil G. Grossman 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 is axiomatic that the substance of a transaction rather than its form controls for federal tax purposes.\
• Commissioner's subpoenas were burdensome and late

Source: CourtListener parenthetical corpus (CC0).