Edmund G. And Kaatje R. Redman 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.

• treating Tax Court motion to dismiss for lack of jurisdiction as analogous to factual jurisdictional challenge under Fed. R, Civ. P. 12(b)(1)
• \The use of extrinsic evidence to establish the mailing date would defeat the purpose of the 'timely mailing-timely filing rules.\

Source: CourtListener parenthetical corpus (CC0).