Estate of Louis Kamm, Deceased, and Emily E. Kamm, Surviving Wife, Also Known as Edythe Emily Kamm 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.

• rejecting argument that taxpayer did not receive proceeds until January because attorney required to deposit check in trust account and not obliged to remit to taxpayer until checks had cleared

Source: CourtListener parenthetical corpus (CC0).