· 3/19/1968
Alfred N. Hoffman and Deli Hoffman v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Reba Martin, Inc.
Citations
- 391 F.2d 930
- 21 A.F.T.R.2d (RIA) 957
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- revocation of S corporation election allowed without amended or late filing
- imperfect revocation of a subchapter S election
- imperfect revocation of a subchapter S election
Source: CourtListener parenthetical corpus (CC0).
Judges: Tuttle, Goldberg, Hooper
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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