Ronald R. Levy and Esther Levy, Petitioners-Appellants/cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee/cross-Appellant

How courts have described this case

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

• “Exemptions from taxation are matters of legislative grace and will be construed narrowly”
• \Exemptions from taxation are matters of legislative grace and will be construed narrowly\

Source: CourtListener parenthetical corpus (CC0).