Carey K. Parker Mary E. Parker 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.

• noting that the Commissioner has no duty to investigate a third-party information return that is not disputed by the taxpayer
• rejecting frivolous challenges to notice of deficiency, including ones based on lack of authority, by taxpayers who failed to file returns
• distinguishing Portillo on the ground that the taxpayer had not filed a return
• distinguishing Portillo on the ground that the taxpayer had not filed a return
• distinguishing Portillo on the ground that the taxpayer had not filed a return
• approving the practice of imposing a lump sum sanction in lieu of costs because it “saves the government the additional cost of calculating its expenses, and also saves the court the time and expense of reviewing the submission of costs”

Source: CourtListener parenthetical corpus (CC0).