Steven L. Wirtz v. Specialized Loan Servicing

How courts have described this case

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

• excluding from income advances received from member florists that could be applied only for specified purposes, notwithstanding that portions were allocated to the taxpayer's overhead expenses
• lack of such a burden indicates that certain receipts were gross income to taxpayer

Source: CourtListener parenthetical corpus (CC0).