Transamerica Corporation v. The United States

How courts have described this case

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

• donor-taxpayer's receipt back from donee of commercial access rights to donated motion picture film negatives defeats charitable deduction for value of negatives transferred
• “Because it is hard to distinguish between these letters, the mark TMM is confusing with TMS.”
• where the approval of the minority voting shares was unnecessary for the merger under Virginia law
• “The ruling of the Commissioner of Internal Revenue enjoys a presumption of correctness and a taxpayer bears the burden of proving it to be wrong.” (citing Welch v. Helvering, 290 U.S. 111, 115, 54 S.Ct. 8, 78 L.Ed. 212 (1933))
• “[Determinations of the Commissioner of Internal Revenue are presumptively correct.”
• delineating the taxpayer’s burden of proof in a refund suit

Source: CourtListener parenthetical corpus (CC0).