Richard G. Cline and Carole J. Cline 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.

• discussing the legislative history and holding that the provisions apply to both formal and informal agreements
• “The language of the statute is the best starting point.”

Source: CourtListener parenthetical corpus (CC0).