Marwais Steel Company 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.

• stating the court would follow the message in Charles Ilfeld Co. “in cases having any similarity at all on double deductions for a single economic loss”
• applying Ilfeld even though “the argument of [the taxpayer] is very difficult to answer [and] seems near perfect in logic[, because] in human experience, most logic can be carried only so far”
• “We follow taxpayer’s argument that part of what was there said was dicta.”
• “We follow taxpayer’s argument that part of what was there said was dicta.”
• investment losses among corporate taxpayers filing separate returns
• investment losses among corporate taxpayers filing separate returns

Source: CourtListener parenthetical corpus (CC0).