Norman and Arlene Rodman, Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Appellee-Cross-Appellant

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• Without addressing the item/bottom-line distinction, the Court stated that the retroactive allocation .of taxable income to a new partner “falls within sec. 704(b)(2
• unsupported allegations do not establish an abuse of discretion

Source: CourtListener parenthetical corpus (CC0).