James Alex and Betty Jean Alex 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.

• “It is not true that one’s paycheck is . . . excludable from gross income whenever it is ‘spoken for’ by creditors.”
• in order to claim an exclusion from gross income based upon an adjustment to the purchase price resulting from a discount or rebate, the arrangements for the discount or rebate must be made by the seller directly with the buyer

Source: CourtListener parenthetical corpus (CC0).