Commonwealth v. Rosas, W.

How courts have described this case

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

• creating a judicial exception that a guarantor does not realize discharge of indebtedness income upon the release of a contingent liability
• “Where a debtor is relieved of his obligation to repay the loan, his net worth is increased over what it would have been if the original transaction had 5 Petitioner does not otherwise contend that the burden of proof as to any matter should shift to respondent under section 7491(a

Source: CourtListener parenthetical corpus (CC0).