Cunningham v. United States Commissioner

How courts have described this case

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

• denying summary judgment on basis that statute of limitations had not run as a matter of law because plaintiffs had received documents relating to the challenged assessments more than two years after the date of the assessments
• presumption that official activities have been conducted properly is sufficient summary judgment proof once agency demonstrates that the activities were normal official procedures

Source: CourtListener parenthetical corpus (CC0).