Sheet Metal Workers Local 141 Supplemental Unemployment Benefit Trust Fund v. United States of America, Internal Revenue Service

How courts have described this case

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

• agreeing with other circuits that “eligibility requirements prove the most accurate test to determine whether a payment is truly in consideration for services”

Source: CourtListener parenthetical corpus (CC0).