§3285

2 cases·2 cited

Statute text not available for this section.

2 Citing Cases

§ 3285 et seq." The Supreme Court held that the words ofthe statute did not include a "pick-up man" and that the Government's attempt to include such individuals was overreach. I_d. at 356-357. In reaching its conclusion, the Court relied on the plain language of the statute. Petitioner interprets that case to require Congress to specifically desig

Black v. Commissioner 60 T.C. 108 · 1973

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