Alma M. O'Reilly v. Commissioner of Internal Revenue, Charles H. O'reilly, Sr. 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.

• departure appropriate when very low dividends historically paid, and therefore, the actuarial tables, assuming a much higher yield, “produce[d] a wildly unrealistic measurement”
• very low dividends were historically paid, but tables assumed a substantially higher yield
• very low dividends were historically paid, but tables assumed a substantially higher yield

Source: CourtListener parenthetical corpus (CC0).