David Deutsch 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.

• holding that the legislative history of section 7502 indicated that the statute only applied if the petition was actually delivered to the tax court
• refusing to consider testimony of taxpayer’s accountant to prove actual date of mailing

Source: CourtListener parenthetical corpus (CC0).