John T. Lemay and Yvonne P. Lemay 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.

• \[W]e believe that the [T]ax[C]ourt's interpretation and application of section 911 in the instant case is consistent with the plain language of the Code and regulations thereunder.\

Source: CourtListener parenthetical corpus (CC0).