Adkison v. Commissioner

How courts have described this case

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

• “Whether the Tax Court has subject matter jurisdiction is a question of law and thus reviewed de novo”
• \Whether the Tax Court has subject matter jurisdiction is a question of law and thus reviewed de novo\
• “Whether the Tax Court has subject matter jurisdiction is a question of law and thus reviewed de novo”
• ‘‘Whether the Tax Court has subject matter jurisdiction is a question of law and thus reviewed de novo’’
• “In general, a partnership proceeding must be completed and a valid notice of deficiency sent before the Tax Court may examine the individual tax treatment of an affected item.”
• subject matter jurisdiction “refers to a 27 tribunal’s power to hear a case”

Source: CourtListener parenthetical corpus (CC0).