Claire Morse 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.

• taxpayer under Internal Revenue Code was person in whose name returns were filed, not third party who actually paid taxes
• taxpayer under Internal Revenue Code was person in whose name returns were filed, not third party who actually paid taxes

Source: CourtListener parenthetical corpus (CC0).