Cleveland Institute of Electronics, Inc. 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.

• construing the phrase “direct seller” with reference to the Congressional intent to reduce the number of controversies regarding employment tax status and to improve tax compliance
• courts can look to other laws for guidance in construing statutory definitions

Source: CourtListener parenthetical corpus (CC0).