Alexis M. Hawkins and Rosemary K. Hawkins v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[I]t is settled that even if the Commissioner erroneously may have accepted the tax treatment of certain items in previous years, he is not precluded from correcting that error in a subsequent year.”
• antique automobiles in museum not depreciable

Source: CourtListener parenthetical corpus (CC0).