Hans Zimmerman and Clara Zimmerman, Apellants v. United States of America and District Director 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.

• noting that one factor is whether the creditor reasonably believed there was any possibility of repayment
• noting that one factor is whether the creditor reasonably believed there was any possibility of repayment
• considering such factors as whether there was any provision for security, demand for repayment, or whether the obligation to repay was subject to a contingency
• considering such factors as whether there was any provision for security, demand for repayment, or whether the obligation to repay was subject to a contingency
• no valid debt existed -- and no bad debt deduction was proper -- where repayment was to be made only when the borrower could carry itself financially, and only in whatever amount could be paid without jeopardizing the borrower

Source: CourtListener parenthetical corpus (CC0).