Andy Fields v. State

How courts have described this case

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

• holding that we don't have jurisdiction to hear partner-level defenses to penalties imposed in a partnership-level proceeding, even if we have jurisdiction over other items on the notice of deficiency
• holding that we don’t have jurisdiction to hear partner-level defenses to penalties imposed in a partnership-level proceeding, even if we have jurisdiction over other items on the notice of deficiency
• holding that we don’t have jurisdiction to hear partner-level defenses to penalties imposed in a partnership-level proceeding, even if we have jurisdiction over other items on the notice of deficiency
• holding that we don’t have jurisdiction to hear partner-level defenses to pen- alties imposed in a partnership-level proceeding, even if we have jurisdiction over other items on the notice of deficiency

Source: CourtListener parenthetical corpus (CC0).