Fred A. Berzon v. Commissioner of Internal Revenue, Gertrude Berzon 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.

• departure appropriate when one could predict with assurance that the income from an investment would be zero, and that therefore, use of the actuarial tables with a presumed yield of 3.5% led to “an obviously erroneous result”

Source: CourtListener parenthetical corpus (CC0).