Ross 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.

• simple failure to report income \is not a representation that such income has in fact not been received\ and does not, without more, furnish grounds for estoppel
• taxpayer successful in urging constructive receipt despite failure to report income in earlier years
• a case cited by petitioner, refusing to apply equitable principles where the - 50 - [ ] Commissioner was fully aware of the facts shortly after they occurred and substantially before the statute of limitations barred assessment
• per Justice Frankfurter sitting as a Circuit Judge

Source: CourtListener parenthetical corpus (CC0).