Jules Samann 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.

• holding that a treaty partner acquiesced to an interpretation by not objecting to it
• “income may be taxed and untaxed during parts of the same year”
• \income may be taxed and untaxed during parts of the same year\

Source: CourtListener parenthetical corpus (CC0).