Theodore O. Wentworth and Shirley M. Wentworth v. Commissioner of Internal Revenue

How courts have described this case

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

• taxpayer whose stock was illegally redeemed was required to recognize proceeds from redemption in year he received 4. While we do not suggest that Inductotherm’s behavior was criminally culpable (as was that of the taxpayer in James

Source: CourtListener parenthetical corpus (CC0).