Schulman v. Commissioner

How courts have described this case

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

• “There is a presumption against forfeiture of title for nonentry for taxation and nonpayment of taxes….”
• “Forfeiture is an affirmative defense, the burden of which is upon the defendant”

Source: CourtListener parenthetical corpus (CC0).