Robert D. Beard 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.

• approving considerations described in Zellerbach Paper Co. v. Helvering, 293 U.S. 172 (1934)
• taxpayer admitted in his brief that he knew the Court had rejected arguments similar to his as frivolous and groundless in many prior cases

Source: CourtListener parenthetical corpus (CC0).