Robert G. Leslie and Marilyn B. Leslie 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.

• limiting cross-reference in section 6621(c)(3)(A)(iii) to “any straddle (as defined in section 1092 * * *)” to the definition of straddle in section 1092, and declining to import the effective date of section 1092 as well

Source: CourtListener parenthetical corpus (CC0).