Morris A. Shenker and Lillian K. Shenker 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.

• holding that a loss claimed in one year under section 165 which in fact occurred in another year (and therefore properly deductible in that other year) had no basis in fact or law and was grossly erroneous under section 6013(e
• courts have uniformly upheld the constitutionality of the tax court

Source: CourtListener parenthetical corpus (CC0).