Albert J. Petrulis, D.D.S., S.C. 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.

• rejecting taxpayers’ complaint that “mailbox rule” is “bad law” given the “acceptable alternatives to the U.S. Postal Service available today”; noting that only “Congress can rewrite the law to include documents delivered by private carrier services”
• rejecting taxpayers' complaint that \mailbox rule” is \bad law” given the \acceptable alternatives to the U.S. Postal Service available today”; noting that only \Congress can rewrite the law to include documents delivered by private carrier services”
• rejecting taxpayers' complaint that \mailbox rule\ is \bad law\ given the \acceptable alternatives to the U.S. Postal Service available today\; noting that only \Congress can rewrite the law to include documents delivered by private carrier services\

Source: CourtListener parenthetical corpus (CC0).