"otive equivocal it is a persuasive interpreter of conduct.* should be noted not that. which is direct, be interpreted by a many cases our Case annotation one of them, Since our former on of the motive, entirely immaterial. brief written, was which There We an are think extensive Ay La BR, read that annotation, 1t establishes that authority is to effect that immaterial, We respectfully refer weight taxes to annotation, of is published. may LOL to avoid #The forthright, conduct, has been motive On and equivocal subject we quotation. is is the overwhelming that it consideration cotive As the clear where is that ourselves 205 said: general it is rule thet the limit, or postpone income tax transaction, does not prevent from affecting, cidence of that + 204, contenting page Gee the with motive but to a single avoid, by a particular the transaction «3s it otherwise would, the intax, has received almost wiiversal recognition," The same principle must In connection, this Helvering Operating (CCA which conteins This cage, of necessity apply we refer to to other the ease taxes, of - vv. General Utilities anc Company, 74 Fed, ed O72, 4). stetements. however, was of the criticized court to severely the by contrary, the Circuit