Commissioner of Internal Revenue v. Rosenheim

How courts have described this case

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

• “The sending of the appropriate notice in this case by registered mail and the transferee's petition for a redetermination of the liability within ninety days of the date of the notice supplied the requirements of Section 272(a
• “The sending of the appropriate notice in this case by registered mail and the transferee’s petition for a redetermination of the liability within ninety days of the date of the notice supplied the requirements of Section 272(a) [predecessor to section 6213(a

Source: CourtListener parenthetical corpus (CC0).