Commissioner of Internal Revenue v. Smith Paper, Inc.

How courts have described this case

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

• reading a precursor to section 7459(c) as enumerating the only Tax Court “decisions” subject to appellate review
• reading a precursor to section 7459(c) as enumerating the only Tax Court “decisions” subject to appellate review

Source: CourtListener parenthetical corpus (CC0).