Owens v. STD Trucking Corp.

How courts have described this case

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

• reversing the Tax Court and the Tenth Circuit’s interpretation of an “item of income” within I.R.C. § 1366(a)(1)(A
• reversing the Tax Court and the Tenth Circuit’s interpretation of an “item of income” within I.R.C. § 1366(a)(1)(A), reasoning, “[b]e-cause the Code’s plain text permits the taxpayers here to receive these benefits, we need not address [the potential double windfall] policy concern”
• \Subchapter S allows shareholders of qualified corporations to elect a 'pass-through' taxation system under which income is subjected to only one level of taxation.\
• “Subchapter S allows shareholders of qualified corporations to elect a ‘pass-through' taxation system under which income is subjected to only one level of taxation.”
• “Subchapter S allows shareholders of qualified corporations to elect a ‘pass-through’ taxation system under which income is subjected to only one level of taxation.”
• “Subchapter S allows shareholders of qualified corporations to elect a ‘pass-through’ taxation system under which income is subjected to only one level of taxation.”

Source: CourtListener parenthetical corpus (CC0).