Sharon K. Nelson G. Jean Connelly John P. Rusinack and Beverly A. Rusinack, Husband and Wife and Lois Johnson v. City of Hampton, Iowa

How courts have described this case

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

• stating that section 451(a) provides that \An item of income is generally included in a corporation's gross income for the year that is no later than the year during which the item is received by the corporation\
• \[A] general counsel memorandum is not binding precedent on this Court.\
• “[A] general counsel memorandum is not binding precedent on this Court.”
• “a general counsel memorandum is not binding precedent on this Court”

Source: CourtListener parenthetical corpus (CC0).