Donald J. Porter and Harriet J. Porter 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 federal judges are treated as employees for purposes of IRA deductibility
• determining that federal judges are treated as employees for purposes of IRA deductibility
• “Amending legislation is perceived as clarifying, not changing, an original statute’s intended meaning when a conflict of statutory interpretation has arisen.”
• “Amending legislation is perceived as clarifying, not changing, an original statute’s intended meaning when a conflict of statutory interpre- tation has arisen.”
• \Our objective in interpreting a federal statute is to achieve the intent of Congress.\

Source: CourtListener parenthetical corpus (CC0).