Melvin J. Cole and Harriet L. Cole 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 that one factor weighing against worthlessness is the creditor's failure to press for payment of the debt, especially when the creditor is in some way affiliated with the debtor

Source: CourtListener parenthetical corpus (CC0).