Mray A. Maher and Rose M. Maher v. Commissioner of Internal Revenue, Ray A. Maher, Transferee 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.

• “[t]he underlying theory of a realization of income under these circumstances is freeing of the debtor’s assets from liability for the debt”

Source: CourtListener parenthetical corpus (CC0).