Estate of Stanley M. Carpenter, Deceased William R. Thomas, Administrator v. Commissioner of the Internal Revenue Service

How courts have described this case

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

• declining to consider argument for the first time on appeal when taxpayer \never raised th[e] argument before the tax court\

Source: CourtListener parenthetical corpus (CC0).