A case in which the Court held that section 6501(e)(1)(A) of the Internal Revenue Code does not apply when a taxpayer overstates the amount of property that he has sold, which then understates the gain received from the sale.
A case in which the Court held that section 6501(e)(1)(A) of the Internal Revenue Code does not apply when a taxpayer overstates the amount of property that he has sold, which then understates the gain received from the sale.
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