Best Life Assurance Company of California 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.

• defining dictum as “a statement made during the course of delivering a judicial opinion, but one that is unnec- essary to the decision in the case and therefore not preceden- tial” (internal quotation marks and citation omitted)

Source: CourtListener parenthetical corpus (CC0).