Estate of H. Floyd Sherrod, H. Floyd Sherrod, Jr. And Estalee Sherrod Sandlin, Co-Executors 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.

• construing strictly \material participation\ and \qualified use\ tests of § 2032A
• tax court’s finding of material participation based on inspection of timberland twice a year for eight years was not incorrect as a matter of law
• “Section 162 permits the deduction of business expenses in arriv- ing at adjusted gross income . . . .”

Source: CourtListener parenthetical corpus (CC0).