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Opinion
19 L. Ed. 2d 1144 · Supreme Court of the United States · Mar 4, 1968
Full text
Milton, dba Service Check Co. v. United States
U.S. Tax Court · Jan 11, 1988
M.D. Alabama · Feb 13, 1987
Fourth Circuit · May 21, 1986
Tenth Circuit · Aug 2, 1985
Parentheticals
also discussing legislative history supporting this interpretation of the statute
Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal Revenue