C. H. Wentworth 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.

• not reporting the receipt of funds on an income tax return was a representation that the funds were a loan repayment
• not reporting the receipt of funds on an income tax return was a representation that the funds were a loan repayment
• not reporting the receipt of funds on an income tax return was a representation that the funds were a loan repayment

Source: CourtListener parenthetical corpus (CC0).