Billy H. Sanders 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.

• holding a claim was precluded where plaintiff identified the relevant section of the tax code but did not allege the essential requirements in the original claim
• considering years leading up to the sale and holding that the sale profit was ordinary income
• taxpayer failed to “allege precisely the basis ” of his claim
• taxpayer failed to \allege precisely the basis \ of his claim
• taxpayer must \state the exact basis of his claim\
• taxpayer must “state the exact basis of his claim”

Source: CourtListener parenthetical corpus (CC0).