Estate of Herman Klein, Deceased 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.

• sustaining section 6013(e) which provides different treatment of an innocent spouse depending upon whether there is an omission from gross income exceeding 25 percent
• sustaining section 6013(e) which provides different treatment of an innocent spouse depending upon whether there is an omission from gross income exceeding 25 percent

Source: CourtListener parenthetical corpus (CC0).