Ivan K. Landreth Lucille Landreth v. Commissioner 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.

• holding that a three-judge panel may reexamine circuit precedent \where Congress has retroactively clarified the meaning of the statute at issue\
• treating parties' submissions regarding proposed Rule 155 ↩ computations as joint motions to reopen the record and receive new evidence
• looking to both the text of the statutory changes and Congressional statements of purpose
• only “unequivocal evidence” of legislative purpose in the history to a statute may override the plain meaning of the words therein
• only \unequivocal evidence\ of legislative purpose in the history to a statute may override the plain meaning of the words therein

Source: CourtListener parenthetical corpus (CC0).