Byron Keith Patterson v. State

How courts have described this case

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

• “ ‘a taxpayer may not unilaterally oust the Tax Court from jurisdiction which, once invoked, remains unimpaired until it decides the controversy.’ ”
• “[A] taxpayer may not unilaterally oust the Tax Court from jurisdiction which, once invoked, remains unimpaired until it decides the controversy.”
• a deficiency case commenced by a taxpayer cannot be voluntarily dismissed without entry of a decision on the merits

Source: CourtListener parenthetical corpus (CC0).