Preston v. United States (In Re 4100 North High Ltd.)

How courts have described this case

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

• Holding that neither the Bankruptcy Act nor the Internal Revenue Code as worded in 1975 and 1976 imposed or levied federal income taxes upon bankrupt estates of either individuals or partnerships

Source: CourtListener parenthetical corpus (CC0).