State of Iowa v. David Charles Miller

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 alternative minimum tax credit limitation in section 59(a) does not conflict with a treaty’s double taxation prohibition
• noting the constitutionality of the foreign tax credit limitation with respect to the AMT
• “[E]ach taxable year stands on its own and must be separately considered. [The Commissioner] is not bound in any given year to allow the same treatment permitted in a previous year.” (Citation omitted.)
• “[E]ach taxable year stands on its own and must be separately considered.”

Source: CourtListener parenthetical corpus (CC0).