United States v. W. H. Cocke

How courts have described this case

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

• carrying party, not carried party, has right to certain federal income tax deductions
• retention of interest in equipment by perpetually carried party insufficient to distinguish that party’s interest from net profits interest found in Thomas

Source: CourtListener parenthetical corpus (CC0).