State Of Iowa, Vs. Harold Arthur Duncan

How courts have described this case

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

• holding that “a foster care provider must reside in a house or other residential structure, before that structure can qualify as ‘the foster care provider’s home’ for purposes of section 131”
• holding taxpayers seeking an exclusion from income must bring themselves “within the clear scope of the exclusion”
• holding taxpayers seeking an exclusion from income must bring themselves \within the clear scope of the exclusion\
• holding taxpayers seeking an exclusion from income must bring themselves “within the clear scope of the exclusion”

Source: CourtListener parenthetical corpus (CC0).