W. Braun Co., Inc. v. Commissioner of Internal Revenue

How courts have described this case

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

• concluding that secretary arbitrarily invoked § 482 to allocate income between related corporations where no evidence of lack of business purpose to corporate structure
• 100-percent allocation denied because corporation from which income was sought to be allocated performed a business function
• 100-percent allocation denied because corporation from which income was sought to be allocated performed a business function

Source: CourtListener parenthetical corpus (CC0).