W. R. Grace & Co. v. Commissioner of Revenue

How courts have described this case

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

• construing similar legislative language, gain from taxpayer’s sale of stock interests in other company can be taxed as business income because stock holdings were “integral component in [taxpayer’s] total operation”
• mixed questions of law and fact are subject to judicial review

Source: CourtListener parenthetical corpus (CC0).