United States v. Nancy A. Elam

How courts have described this case

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

• “a joint tax return . . . does not change the underlying property interests at stake”
• “[a] joint return does not itself create equal property interests for each party in a refund [and] [s]pouses who file a joint return have separate interests in any overpayment, the interest of each depending upon his or her relative contribution to the overpaid tax.”

Source: CourtListener parenthetical corpus (CC0).