Rogers v. Smithsonian Institution

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[A]ny other rule ‘would leave room for the taxpayer to argue later that * * * [he] had never intended to make an election.’” (second and third alterations in original
• election must be unequivocally manifested to Commissioner to be valid

Source: CourtListener parenthetical corpus (CC0).