Alpha Adkins v. United States

How courts have described this case

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

• “[P]ayments [received] are accessions to wealth which must, therefore, be included in income the year of receipt, unless the taxpayers can show that Congress has unequivocally proved an exemption for the payments.”

Source: CourtListener parenthetical corpus (CC0).