Patty R. Smith v. United States

How courts have described this case

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

• adopting the interpretation in Judge Tannenwald 's concurring opinion in Gittens v. Commissioner, supra
• adopting Judge Tannenwald 's interpretation in his concurring opinion in Gittens v. Commissioner , supra at 426
• addressing the issue of when a \separation from the service\ occurs in the context of a change of beneficial ownership and deferred dissolution of the taxpayer's employer
• adopting the interpretation in Judge Tannen-wald’s concurring opinion in Gittens v. Commissioner, supra

Source: CourtListener parenthetical corpus (CC0).