Eleanor M. Ballard 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.

• noting that Section 7806 “states that no inference or implication is to be drawn from a section’s placement in the Code”
• sec. 1.483-1(g), Income Tax Regs. , provides safe harbor interest rates for installment sales

Source: CourtListener parenthetical corpus (CC0).