E. J. Nelson, District Director of Internal Revenue v. Arthur J. Bouchard

How courts have described this case

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

• mitigation provisions \cannot be invoked until after a prior determination that the * * * deductions in question were erroneously allowed and the error corrected by properly allowing them for the [earlier] year\

Source: CourtListener parenthetical corpus (CC0).