James Richard Huntsman and Zenith Annette Huntsman 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.

• interpreting “in connection with” in section 461(g)(2) as equivalent to having an “association” or “relation”
• interpreting “in connection with” to mean having “an ‘association’ or ‘relation’ with”

Source: CourtListener parenthetical corpus (CC0).