John F. Foulkes and Joyce A. Foulkes 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.

• quot ing Boston Sand & Gravel Co. v. United States, 278 U.S. 41, 48, 49 S.Ct. 52, 53, 73 L.Ed. 170 (1928) (Holmes, J.) (discussing rule prohibiting use of extrinsic aids in statutory interpretation)
• language of statute not clear or self-defining
• construing a prior version of sec. 219

Source: CourtListener parenthetical corpus (CC0).