Bruce K. Price, as Administrator of the Estate of A. M. Price, Deceased 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.

• discussing amendments to Rule 12(e) abolishing a party’s ability to file a motion for a bill of particulars
• the bank deposits method assumes that all money deposited in a taxpayer's bank account during a given period constitutes gross income
• the bank deposit method assumes that all money deposited in a taxpayer's bank account during a given period constitutes gross income
• \The 'bank deposits' method assumes * * * that all money deposited in a taxpayer's bank account during a given period constitutes taxable income.\
• “Of course * * * the Government must take into account any non-taxable source or deductible expense of which it has knowledge.”
• the bank deposits method assumes that all money deposited in a taxpayer's bank account during a given period constitutes taxable income

Source: CourtListener parenthetical corpus (CC0).