Frank Lyon Company v. United States
GPTKB entity
Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_Supreme_Court_case
|
| gptkbp:citation |
gptkb:435_U.S._561
|
| gptkbp:date |
1978
|
| gptkbp:decidedBy |
gptkb:Supreme_Court_of_the_United_States
|
| gptkbp:docketNumber |
76-120
|
| gptkbp:heldBy |
A sale and leaseback transaction may be respected for tax purposes if it has economic substance and is not a sham.
|
| https://www.w3.org/2000/01/rdf-schema#label |
Frank Lyon Company v. United States
|
| gptkbp:legalSubject |
gptkb:tax_law
|
| gptkbp:majorityOpinionBy |
gptkb:Harry_Blackmun
|
| gptkbp:petitioner |
gptkb:Frank_Lyon_Company
|
| gptkbp:relatedConcept |
gptkb:economic_substance_doctrine
sale and leaseback tax ownership |
| gptkbp:response |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:Frank_Lyon_Company
|
| gptkbp:bfsLayer |
6
|