Crain v. Maryland, Income Tax Division (In Re Crain)

How courts have described this case

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

• no detriment where taxpayers sold their house in reliance upon alleged statements of IRS agent regarding capital gains liability, since if taxpayers had not sold the house, the Service would have foreclosed its lien and had the house sold at forced sale

Source: CourtListener parenthetical corpus (CC0).