Nelson C. And Adele B. Elam 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.

• “statutes granting tax exemptions or deferments must be strictly construed”
• \statutes granting tax exemptions or deferments must be strictly construed\

Source: CourtListener parenthetical corpus (CC0).