Volvo Cars of North America, LLC v. United States

How courts have described this case

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

• recognizing that “in applying federal law to determine the tax consequences of a transaction defined by state law, we look to the intention of the parties as evidenced by the written agreements read in light of the attendant facts and circumstances” (cleaned up)

Source: CourtListener parenthetical corpus (CC0).