Charles Hefti Marion Hefti v. Commissioner of Internal Revenue of the United States of America

How courts have described this case

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

• on remand from Court of Appeals for the Eighth Circuit, this Court decided that the period for assessment was open at the time respondent mailed petitioners a notice of deficiency for their 1983 tax year

Source: CourtListener parenthetical corpus (CC0).