Leo J. Polack 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 party must express precisely the substance of the excluded evidence” (citation modified)
• “[i]nformation the hypothetical willing buyer could not have known is obviously irrelevant” to fair market value

Source: CourtListener parenthetical corpus (CC0).