Royse v. Kentucky Female Orphan School

How courts have described this case

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

• “Courts have also interpreted 6 || the phrase ‘such taxpayer’ in [26 U.S.C. $$ 7432, 7433] as referring only to the ‘direct 7 || taxpayer,’ i.e., the individual from whom the IRS seeks to collect taxes.” (collecting cases)

Source: CourtListener parenthetical corpus (CC0).