Champlain Valley Electric Supply Co. v. Miller

How courts have described this case

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

• refusing to apply “traditional ‘mailbox’ rule, which creates a rebuttable presumption of delivery upon proof of mailing” when legislature had adopted statutory mailing rules governing taxpayer filings
• refusing to apply “traditional ‘mailbox’ rule, which creates a rebuttable presumption of delivery upon proof of mailing” when legislature had adopted statutory mailing rules governing taxpayer filings

Source: CourtListener parenthetical corpus (CC0).