John K. MacIver Institute for v. Francis Schmitz

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer’s refusal to cash a check did not result in constructive receipt of the income where cashing the check would impair the taxpayer’s legal position by creating a situation that might be construed as an accord and satisfaction concerning a disputed claim
• taxpayer's refusal to cash a check did not result in constructive receipt of the income where cashing the check would impair the taxpayer's legal position by creating a situation that might be construed as an accord and satisfaction concerning a disputed claim
• taxpayer’s refusal to cash a check did not result in constructive receipt of the income where cashing the check would impair the taxpayer’s legal position by creating a situation that might be construed as an accord and satisfaction concerning a disputed claim

Source: CourtListener parenthetical corpus (CC0).