Washington Athletic Club v. United States of America, Washington Athletic Club 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.

• holding the investment motive to be the crucial element of capital contributions
• holding the investment motive to be the crucial element of capital contributions
• “[T]he motive or purpose and intent [of a club member] in making the contributions is a dominant factor in determining whether [the payments were] a capital contribution or payment for goods and services.” (internal quotation marks omitted)

Source: CourtListener parenthetical corpus (CC0).