Commissioner of Internal Revenue v. Stewart

How courts have described this case

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

• holding that notice to the taxpayer’s attorney satisfied statutory language requiring the agency to “send notice . . . to the taxpayer by registered mail”
• holding that notice to the taxpayer’s attorney satisfied statutory language requiring the agency to “send notice . . . to the taxpayer by registered mail”
• finding a deficiency notice valid where it fairly advised the taxpayer of the amount and year of the deficiency and the taxpayer was \fully advised * * * of the reasons forming the basis for the Commissioner's action\

Source: CourtListener parenthetical corpus (CC0).