Wholesalers Adjustment Co. 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.

• holding that in determining an organization is an association for Federal tax purpose, it is irrelevant whether it would be classified as such under State law or common law
• holding that in determining an organization is an association for Federal tax purpose, it is irrelevant whether it would be classified as such under State law or common law

Source: CourtListener parenthetical corpus (CC0).