Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing 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.

• discussing the other two types of relief provided in sec. 6015(b) and (c)
• discussing the other two types of relief provided in sec. 6015(b) and (c)
• discussing the other two types of relief provided in sec. 6015(b) and (c)
• rejecting contention that taxpayer’s request for relief constituted an informal refund claim
• Court of Appeals determined that this Court lacked jurisdiction over cases brought under section 6015(f)
• Court of Appeals determined that this Court lacked jurisdiction over cases brought under section 6015(f)

Source: CourtListener parenthetical corpus (CC0).