George Lattera Angeline Lattera 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.

• discussing a similarly illogical result where a taxpayer has not made any underlying investment in an asset
• discussing a similarly illogical result where a taxpayer has not made any underlying investment in an asset

Source: CourtListener parenthetical corpus (CC0).