James L. Redlark Cheryl L. Redlark 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.

• describing as “untenable” the “assertion that the words, ‘properly allocable’, unambiguously specify that interest on business-related personal income tax deficiencies should be deductible”
• agreeing with the statement of the Court of Appeals for the Eighth Circuit (Miller) “that personal income tax obligations are always essentially personal in nature”
• agreeing with the statement of the Court of Appeals for the Eighth Circuit (Miller) \that personal income tax obligations are always essentially personal in nature\
• finding untenable taxpayers’ assertion that the words “properly* allocable” unambiguously specify that interest on business-related personal income tax deficiencies should be deductible
• describing as “untenable” the “assertion that the words, ‘properly allocable’, unambiguously specify that interest on business-related personal income tax deficiencies should be deductible”
• agreeing with the statement of the Court of Appeals for the Eighth Circuit (Miller) - 22 - “that personal income tax obligations are always essentially personal in nature”

Source: CourtListener parenthetical corpus (CC0).