Jerry E. Pritchett and Patricia D. Pritchett v. Commissioner of 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.

• indicating that when agreements create secondary rather than primary liability, a taxpayer is not personally liable for the debt under the at risk provisions
• indicating that when agreements create secondary rather than primary liability, a taxpayer is not personally liable for the debt under the at risk provisions
• a taxpayer is not at risk if the taxpayer's obligation to repay borrowed funds is contingent

Source: CourtListener parenthetical corpus (CC0).