United States v. Jefferson-Pilot Life Insurance Company

How courts have described this case

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

• rejecting an argument that Congress intended the term \salary or wages\ in section 6331(e) to have the same meaning as the term \wages\ in the employment tax provisions
• rejecting an argument that Congress intended the term “salary or wages” in section 6331(e) to have the same meaning as the term “wages” in the employment tax provisions

Source: CourtListener parenthetical corpus (CC0).