West Virginia Northern Railroad Company, a Corporation 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.

• upholding disallowance of rental deduction where an increase in rent was not in substance an ordinary and necessary business expense, but rather a device through which a third party purchased the company’s stock
• involving the year 1958 for Railroad

Source: CourtListener parenthetical corpus (CC0).