Robert and Carole Zackim 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.

• reversing the Tax Court for looking beyond the statute to a Senate report when the language of the statute is clear
• reversing the Tax Court for looking beyond the statute to a Senate report when the language of the statute is clear

Source: CourtListener parenthetical corpus (CC0).