Dogwood Forest Rest Home, Inc. v. United States

How courts have described this case

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

• “[T]he review of the IRS’s determination not to abate interest is properly within the jurisdiction of the Tax Court and not within the subject matter jurisdiction of this court.”
• “[Wjhere the plaintiffs challenge the refusal to abate penalties, courts should use a de novo standard of review.”
• “[T]he review of the IRS's determination not to abate interest is properly within the jurisdiction of the Tax Court and not within the subject matter jurisdiction of this court.”

Source: CourtListener parenthetical corpus (CC0).