disregarding lease with stated two year term
How later courts described this case
- disregarding lease with stated two year term
Written by the judges who cited it.
The opinion
KRUPANSKY, Circuit Judge,
dissenting.
I respectfully dissent in the disposition of the panel majority for the reasons articulated in the well-reasoned opinion of the Seventh Circuit in McNamara v. Commissioner, 827 F.2d 168 (7th Cir.1987).