Adolph Lewin and Joyce Lewin v. Commissioner of Internal Revenue

How courts have described this case

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

• “[t]o assert that respondent, having once properly mailed notice to the taxpayer, has a further duty of providing actual notice ... is clearly contrary to the statute and prior decisions of this court”

Source: CourtListener parenthetical corpus (CC0).