Richard S. Heyman and Rosalee A. Heyman, (And) Joseph S. Heyman and Virginia S. Heyman 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.

• disallowing a § 163(a) deduction by a cash-basis taxpayer because a promise to pay interest is not cash or its equivalent

Source: CourtListener parenthetical corpus (CC0).