United States Steel Corporation, Appellant-Cross-Appellee v. Commissioner of Internal Revenue, Appellee-Cross-Appellant

How courts have described this case

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

• stating the “‘arm’s length’ standard is * * * meant to be an objective standard that does not depend on the absence or presence of any intent on the part of the taxpayer to distort his income.”
• stating the \'arm's length' standard is * * * meant to be an objective standard that does not depend on the absence or presence of any intent on the part of the taxpayer to distort his income.\
• stating the “‘arm's length’ standard is * * * meant to be an objective standard that does not depend on the absence or presence of any intent on the part of the taxpayer to distort his income.”

Source: CourtListener parenthetical corpus (CC0).