Irving Paper Ltd. v. United States

How courts have described this case

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

• not reporting interest in a trust as income was a representation that the taxpayer had zero basis in the trust
• not reporting interest in a trust as income was a representation that the taxpayer had zero basis in the trust
• not reporting interest in a trust as income was a representation that the taxpayer had zero basis in the trust

Source: CourtListener parenthetical corpus (CC0).