Allnutt v. Commissioner, IRS

How courts have described this case

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

• holding that mailing of return to an IRS agent does not constitute a filing
• holding that mailing a return to an IRS agent does not constitute a filing
• holding that mailing of return to an IRS agent does not constitute a filing
• holding that mailing a return to an IRS agent does not constitute a filing
• opining that although it was “not wholly unsympathetic to Allnutt’s plight,” a proper application of the meticulous compliance standard required finding that the government was not “barred from assessing and collecting Allnutt’s considerable tax deficiencies”
• no filing when taxpayer hand-delivered return to an unidentified man in the IRS District Director’s office

Source: CourtListener parenthetical corpus (CC0).