Carolyn J. Guilzon, Individually and as of the Estate of Edward J. Guilzon, Deceased 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.

• “Mr. Guilzon’s retirement plan did not provide a benefit derived from employer contributions as required by section 414(k).”
• “It is well-settled that the word \may\ is a permissive term.”

Source: CourtListener parenthetical corpus (CC0).