Richard Rubin and Helene Rubin 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.

• “Resort to ‘common law 1 doctrines of taxation and the broad sweep of § 61 ... have no place where, as here, there is a statutory provision [§ 482] adequate to deal with the problem presented.”

Source: CourtListener parenthetical corpus (CC0).