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U.S. Tax Court· 12/21/1977

Black v. Commissioner

Citations

  • 69 T.C. 505
  • 1977 U.S. Tax Ct. LEXIS 3

How courts have described this case

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

  • requirement that child care credit be claimed on joint return not unconstitutional
  • section 214 effect on religion only incidental

Source: CourtListener parenthetical corpus (CC0).

Judges: Tannenwald

Read full opinion on CourtListener

Cited by

2 cases in this archive cite this case.

Cites

24 cases in this archive are cited by this case; the 20 most cited are listed.

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