Bandy v. Avondale Shipyards, Inc.

How courts have described this case

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

• because there is no provision in the tax code authorizing war tax deduction, deduction is frivolous
• if a deduction or credit has not been specifically legislated, it does not exist; therefore, a return taking such a deduction is frivolous

Source: CourtListener parenthetical corpus (CC0).