Ronald J. Speltz June M. Speltz 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.

• declining to consider whether eoneededly incorrect factual determination was abuse of discretion because issue not raised before Tax Court
• declining to consider whether concededly incorrect factual determination was abuse of discretion because issue not raised before Tax Court
• using IRM to interpret Code section

Source: CourtListener parenthetical corpus (CC0).