William E. Neely and Irene R. Neely 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.

• defining a sham transaction as \one having no economic effect other than to create income tax losses\
• defining a sham transaction as “one having no economic effect other than to create income tax losses”

Source: CourtListener parenthetical corpus (CC0).