Conrad Gorospe Shirley Gorospe v. Commissioner of Internal Revenue

How courts have described this case

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

• explaining that the Tax Court’s subject matter jurisdiction is statutorily limited by Title 26 of the United States Code
• explaining that the Tax Court’s subject matter jurisdiction is statutorily limited by Title 26 of the United States Code
• reviewing the tax court’s dismissal for lack of subject matter jurisdiction de novo
• affirming the Tax Court’s dismissal for lack of subject matter jurisdiction of taxpayer’s appeal of penalties over which the Tax Court lacked subject matter jurisdiction. The Tax Court retained the challenges to the taxes over which it had jurisdiction.
• the Tax Court is a court of limited jurisdiction, and its subject matter is defined by Title 26 of the United States Code
• the Tax Court is a court of limited jurisdiction, and its subject matter jurisdiction is defined by Title 26 of the United States Code

Source: CourtListener parenthetical corpus (CC0).