People v. Columbia

How courts have described this case

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

• extending the Colony Court's interpretation of “omits from gross income an amount properly includible therein” to I.R.C. § 6501(e)(1)(A)
• declining to find that application of Colony was limited to transactions involving the sale of goods or services by a trade or business

Source: CourtListener parenthetical corpus (CC0).