Samuel W. Marshall, Jr. v. Commissioner of Internal Revenue, Frances McClellan Marshall 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.

• holding that the Tax Court did not abuse its discretion in denying the taxpayer’s motion for rehearing to, in part, introduce new evidence where “there was not sufficient showing that * * * [the evidence] could not have been made available by the exercise of due diligence”

Source: CourtListener parenthetical corpus (CC0).