Askin & Marine Co. 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.

• applying principles of equitable estoppel so that “a taxpayer may not benefit at the expense of the government by misrepresenting facts under oath”
• court avoided erroneous deduction exception through es-toppel theory

Source: CourtListener parenthetical corpus (CC0).