Cummings v. Commissioner of Internal Revenue

How courts have described this case

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

• determining that the word “earnings,” as used in a particular federal, statute, include gifts to a corporation
• determining that the word “earnings,” as used in a particular federal statute, include gifts to a corporation

Source: CourtListener parenthetical corpus (CC0).