Channing v. Caskaden

How courts have described this case

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

• holding that section 1341 treatment presupposes that the taxpayer’s right to was “apparent,” not “actual,” in the year of receipt
• “[B]y failing to raise this issue earlier so as to allow for its proper development at trial, plaintiff has waived any entitlement to deduct this amount.”

Source: CourtListener parenthetical corpus (CC0).