Arthur E. Marcinkowsky v. United States

How courts have described this case

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

• applying Brockamp to § 6532, finding no implied right of equitable estoppel
• “26 U.S.C. § 6532(a)(2) authorizes the IRS to agree to extend the two-year period, the implementing regulation requiring that such extension be signed by or on behalf of both the taxpayer and the Service[.]”

Source: CourtListener parenthetical corpus (CC0).