Sutherland v. Commissioner

How courts have described this case

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

• noting the various complaints against the decision were “not new” and had already been “considered and rejected”
• “We will not overturn an established rule unless the party challenging it makes a clear showing that the rule is incorrect and harmful.”
• expressly reaffirming Martin and rejecting appellant's contention that \this strictness is harmful or detrimental\
• expressly reaffirming Martin and rejecting appellant’s contention that “this strictness is harmful or detrimental”

Source: CourtListener parenthetical corpus (CC0).