Virginia Electric & Power Co. v. Early

How courts have described this case

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

• taxpayer’s exchange of new bonds for old ones, identical except for form and date of maturity, deemed a substitution of indebtedness
• taxpayer's exchange of new bonds for old ones, identical except for form and date of maturity, deemed a substitution of indebtedness

Source: CourtListener parenthetical corpus (CC0).