Richard J. Todd and Denese W. Todd 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.

• interpreting Staff of the Joint Committee on Taxation, General Explanation of the Economic Recovery Tax Act of 1981, at 333 (Comm. Print 1981) (“Blue Book”)
• interpreting Staff of the Joint Committee on Taxation, General Explanation of the Economic Recovery Tax Act of 1981, at 333 (Comm. Print 1981) (\Blue Book\)
• interpreting Staff of the Joint Committee on Taxation, General Explanation of the Economic Recovery Tax Act of 1981, at 333 (Comm. Print 1981) (“Blue Book”)
• relying on statutoxy history to conclude that a since-repealed statute similar to section 6662 did not provide for a valuation misstatement penalty if the entirety of a deduction was disallowed on other grounds
• section 6659 addition to tax for valuation overstatement inapplicable when deductions denied because property not placed in service during years in issue

Source: CourtListener parenthetical corpus (CC0).