Commissioner v. Zuch

PRELIMINARY PRINT Volume 605 U. S. Part 2 Pages 422–442 OFFICIAL REPORTS OF THE SUPREME COURT June 12, 2025 Page Proof Pending Publication REBECCA A. WOMELDORF reporter of decisions NOTICE: This preliminary print is subject to formal revision before the bound volume is published. Users are requested to notify the Reporter of Decisions, Supreme Court of the United States, Washington, D. C. 20543, pio@supremecourt.gov, of any typographical or other formal errors. 422 OCTOBER TERM, 2024 Syllabus COMMISSIONER OF INTERNAL REVENUE v. ZUCH certiorari to the united states court of appeals for the…