United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased

How courts have described this case

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

• holding that the Tax Court “appropriately” gave weight to a fact that was “not con- templated in the Winthrop factors”
• where facts are undisputed, “this ultimate issue is inherently a question of law”
• 456 sales over 19 years was evidence that taxpayer held properties for sale
• the taxpayer held lots up to 25 years for sale to customers
• taxpayer sold 456 lots over a nineteen-year period
• 456 sales over 19-year period

Source: CourtListener parenthetical corpus (CC0).