Bhagwan D. Raheja and Krishna K. Raheja 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.

• Tax Court doesn’t generally look behind the notice of deficiency to examine the Commissioner’s motive or procedure; “[t]he rationale for this rule is that the Tax Court proceeding is de novo”

Source: CourtListener parenthetical corpus (CC0).