Commonwealth v. Fassnacht, C.

How courts have described this case

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

• holding that where a statutory notice determined deficiencies for four years, jurisdiction was lacking for the fourth year in the absence of a timely petition for that year
• finding that a petition is adequate where it contains \some objective indication that the petitioner contests the deficiency determined by the Commissioner against him\
• \[A]n amendment to the petition after the statutory filing period has expired cannot be used to seek a redetermination of an additional taxable year.\

Source: CourtListener parenthetical corpus (CC0).