Drayton Heard and Elizabeth A. Heard 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.

• “The words of * * * [section 213] are to be given their normal meaning without striving to read exceptions into them.”
• \The words of * * * [section 213 ] are to be given their normal meaning without striving to read exceptions into them.\
• “[U]nless otherwise defined by statute, filing does not occur until the paper to be filed is delivered to, received and filed by the proper official.”
• “[U]nless otherwise defined by statute, filing does not occur until the paper to be filed is delivered to, received and filed by the proper official.”

Source: CourtListener parenthetical corpus (CC0).