David Metzger Trust 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.

• “As understandable as it may be, yielding to the temptation to ‘do equity’ in a specific tax case by looking past plain language to judicially perceived purpose will not do.”
• significant factual distinctions render a decision not squarely in point
• significant factual distinctions render a decision not squarely in point

Source: CourtListener parenthetical corpus (CC0).