R. Timmis Ware and Catherine K. Ware 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.

• declining “to adopt an ironclad rule that any legal theory surfacing in post-trial briefs may not be considered by the Tax Court”
• fee not actually or constructively received by firm for tax purposes so long as held in escrow beyond firm's control

Source: CourtListener parenthetical corpus (CC0).