United States of America, and v. Richard W. Norton, Jr., and Richard W. Norton, Jr., and v. United States of America, And

How courts have described this case

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

• a deduction may not be taken for an interest payment unless the interest is owed on an indebtedness of the one seeking the deduction

Source: CourtListener parenthetical corpus (CC0).