State Of Iowa Vs. Troy Harley Jorgensen

How courts have described this case

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

• refraining from engaging in competition is equivalent to a personal service
• “Section 469 represents the congressional response to the widespread use of tax shelters by some taxpayers to avoid paying tax on unrelated income.”
• \ Section 469 ↩ represents the congressional response to the widespread use of tax shelters by some taxpayers to avoid paying tax on unrelated income.\
• “Section 469 represents the congressional response to the widespread use of tax shelters by some taxpayers to avoid paying tax on unrelated income.”

Source: CourtListener parenthetical corpus (CC0).