Max Lutz and Ruth Lutz 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.

• debts of corporation which taxpayer was bound to pay if he were to continue in business
• debts of corporation which taxpayer was bound to pay if he were to continue in business
• individual taxpayer sought deductions for \amounts he paid and debts he assumed with respect to creditors of [ ] three corporations.\
• payments by a produce broker to creditors of three related corporations

Source: CourtListener parenthetical corpus (CC0).