H5: Reves v. Ernst & Young, 494 U.S. 56 (1990)
Supreme Court of the United States (opinion text mirrored by Cornell LII)
- Tier: primary; type: court
- Last opened and confirmed: October 16, 2026
- https://www.law.cornell.edu/supremecourt/text/494/56
- https://www.govinfo.gov/content/pkg/USREPORTS-494/pdf/USREPORTS-494-56.pdf
Majority opinion reviewed through LII; official U.S. Reports scan located at GovInfo but its text extraction was incomplete. Family-resemblance test for notes at 64–67; application to cooperative's investment notes at 67–70. Not an interpretation of Minnesota Chapter 308B or a registration exemption.