Owens 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.

• noting that a reviewing court can take judicial notice “of matters that are readily verifiable from sources of indisputable accuracy”
• state law is “without effect” if preempted by federal law

Source: CourtListener parenthetical corpus (CC0).