Joseph A. & Dorothy D. Moller v. The United States

How courts have described this case

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

• finding 124 trades in one year and 106 trades in the following year was insubstantial
• taxpayers who derived \the vast majority of their income in the form of dividends and interest * * * [and from] the long-term holding of securities\ were mere investors
• office-in-the-home expense under section 280A

Source: CourtListener parenthetical corpus (CC0).