Commissioner of Internal Revenue v. Van Bergh

How courts have described this case

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

• recomputation of tax liability for a time-barred year allowed so as to negate net operating loss carryback by setoff
• recomputation of tax liability for a time-barred year allowed so as to negate net operating loss carryback by setoff

Source: CourtListener parenthetical corpus (CC0).