COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.

How courts have described this case

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

• holding that an unsigned notice of deficiency was valid and stating that “[t]he statute does not require that it be signed”
• holding that an unsigned notice of deficiency was valid and stating that “[t]he statute does not require that it be signed”
• notice of deficiency need not be signed

Source: CourtListener parenthetical corpus (CC0).