William N. Ernzen and Helen C. Ernzen v. United States

How courts have described this case

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

• discussing technical statutory definition of “contribution” in 26 U.S.C. § 72(r)
• interpretation of whether nontaxable “contributions” included income tax paid on plaintiffs’ benefits limited to whether plaintiffs had received benefits equivalent to “their contributions to the Railroad Retirement Account.” (emphasis added)

Source: CourtListener parenthetical corpus (CC0).