Keith Orum and Cherie Orum 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.

• “It would not do the Treasury any good if taxpayers used the money owed for [current years] to pay taxes due for [earlier years] . . . .”

Source: CourtListener parenthetical corpus (CC0).