Audre Lee Kurowski 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.

• “Since the settlement agreement did not expressly state that the payment was made on account of personal injuries, the payor’s intent in making the payment becomes controlling.”
• rejecting taxpayer’s “after-the-fact self-serving testimony”

Source: CourtListener parenthetical corpus (CC0).