Licea v. United States

How courts have described this case

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

• “A taxpayer is estopped from later denying the status he claimed on his tax returns.”
• \A taxpayer is estopped from later denying the status he claimed on his tax returns.\
• a taxpayer is estopped from denying that real property is partnership property even though the property is held as a tenancy in common
• “A taxpayer is estopped from later denying the status he claimed on his tax returns.”

Source: CourtListener parenthetical corpus (CC0).