Federal Case

How courts have described this case

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

• noting that trading patterns containing switches may alone be indicative of tax avoidance
• noting that trading patterns alone may be indicative of tax avoidance
• explaining (1) federal courts interpret law instead of drafting it; (2) committee reports are not in front of Congress when voting or the President when signing a bill into law; and Congress and the President rely on the plain meaning of words when enacting legislation

Source: CourtListener parenthetical corpus (CC0).