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U.S. Tax Court· 1/21/1992

Sec. Bank Minn. v. Comm'r

Citations

  • 98 T.C. 33
  • 1992 U.S. Tax Ct. LEXIS 5
  • 98 T.C. No. 4
  • 71 A.F.T.R.2d (RIA) 1959

How courts have described this case

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

  • “When the tax gatherer puts his finger on the citizen, he must also put his finger on the law permitting it”

Source: CourtListener parenthetical corpus (CC0).

Judges: Cohen,Nims,Chabot,Shields,Clapp,Wright,Parr,Wells,Whalen,Colvin,Beghe,Halpern,Korner,Hamblen,Swift,Gerber,Ruwe

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.