Robert D. Grossman, Jr. 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.

• applying rule to a criminal cas exciting Hormel v. Helvering, 312 U.S. 552, 556, 61 S.Ct. 719, 85 L.Ed. 1037 (1941) for explanation of rule’s basis
• “In order to obtain the benefit of that provision, sec. 6015(c), an individual must demonstrate inter alia that he had no ‘actual knowledge’”
• “In order to obtain the benefit of that provision, sec. 6015(c), an individual must demonstrate inter alia that he had no ‘actual knowledge’”
• corporate payments for repairs and painting of shareholder's residence
• corporate payments for family vacations

Source: CourtListener parenthetical corpus (CC0).