Estate of Lulu K. Flandreau, Deceased, Richard Knies 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.

• stating that there must be a real expectation of repayment and an intent to enforce collection at the time of the debt transaction

Source: CourtListener parenthetical corpus (CC0).