Nicholas E. Eustace 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.

• “Experimentation is a subset of all steps taken to resolve uncertainty; otherwise searching for a place to park a car would be a ‘process of experimentation’.”
• “Sections 41(d)(1) and (d)(4) are independent rules, which deserve, and have received, independent constructions.”
• distinguishing “tinkering” from a process of experimentation

Source: CourtListener parenthetical corpus (CC0).