Fred W. Steffens and Margaret T. Steffens v. Commissioner of 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.

• implicitly approving \goods or services\ requirement, but focusing on continuity and frequency of activity and citing Ditunno with approval

Source: CourtListener parenthetical corpus (CC0).