J. H. Schaeffer, Jr., and Opal R. Schaeffer 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.

• net increase in accrual basic taxpayer's reserve account with purchaser
• net increase in accrual basis taxpayer’s reserve account with purchaser

Source: CourtListener parenthetical corpus (CC0).