United States v. Jorge

How courts have described this case

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

• taxpayer not a trader when “by agreement he gave another full control and discretion over operations”
• “taxpayer not a trader when by agreement he gave another full control and discretion over operations”
• trade or business for purposes of the tax on the income of nonresident aliens under section 871

Source: CourtListener parenthetical corpus (CC0).