Bob D. Whiteside Lenore H. Whiteside 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.

• “[Once] the Whitesides provided the IRS notice that was timely but defective[ | [t]his shifted the burden to the IRS to notify the Whitesides of the defect.”
• “Though they be technical, . . . the [Treasury] regulations must be complied with.”

Source: CourtListener parenthetical corpus (CC0).