Leicht 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.

• “[I]t is not given to a taxpayer to lift the federal tax- hand from income, which he has once received in absolute right, by an attempt thereafter to alter its legal status through modification of the agreement out of which it arose.”

Source: CourtListener parenthetical corpus (CC0).