Eric Lisann v. Elizabeth Lisann

How courts have described this case

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

• defining gross income as gross premiums written less return premiums and premiums paid for reinsurance
• \[excise] taxes of this type were not understood to be direct taxes when the Constitution was adopted\
• upholding a federal gift tax
• upholding a federal gift tax
• upholding a federal gift tax
• upholding a federal gift tax

Source: CourtListener parenthetical corpus (CC0).