William L. Riley and June E. Riley 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.

• finding no clear error in Tax Court's holding that payments were made in accordance with property settlement and thus were\legal obligation[s] . . . aris[ing] out of a family or marital relationship\
• finding no clear error in Tax Court's holding that payments were made in accordance with property settlement and thus were\legal obligation[s] . . . aris[ing] out of a family or marital relationship\

Source: CourtListener parenthetical corpus (CC0).