Melvin Nickerson and Naomi W. Nickerson 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.

• describing the Treas. Reg. § 1.183- 2(b) factors as “primarily objective”
• “Common sense indicates to us that rational people do not perform hard manual labor for no reason, and if the possibility that petitioners performed these labors for pleasure is eliminated the only remaining motivation is profit.”

Source: CourtListener parenthetical corpus (CC0).