Jonson v. Commissioner

How courts have described this case

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

• “When the word ‘individual’ is used elsewhere in the Internal Revenue Code, the context almost always compels it to be construed to mean a human being.”
• decedent's estate is not an \individual\ eligible for innocent spouse relief under sec. 6015(c)
• “When the word ‘individual’ is used elsewhere in the Internal Revenue Code, the context almost always compels it to be construed to mean a human being.”
• decedent’s estate is not an “individual” eligible for innocent spouse relief under sec. 6015(c)
• decedent’s estate is not an “individual” eligible for innocent spouse relief under sec. 6015(c)
• “[T]he Estate could perform the filing of the election under § 6015(c)”

Source: CourtListener parenthetical corpus (CC0).