Fagan v. Stillwell

How courts have described this case

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

• holding that “tax returns reporting zero wages cannot serve as claims for refund because they fail to include information upon which a tax could be calculated.”
• holding that this Court lacks jurisdiction over a plaintiffs refund claim because the plaintiffs zero tax return did not contain information sufficient to constitute a valid tax return
• holding that this Court lacks jurisdiction over a plaintiff's refund claim because the plaintiff's zero tax return did not contain information sufficient to constitute a valid tax return
• plaintiff claimed $42,251 in withheld taxes but placed a zero on his Form 1040 for his total wages, salaries, tips, etc.
• “if Long holds that a taxpayer’s zero return is valid in these circumstances, it stands alone among the circuits in that regard.”
• “tax returns reporting zero wages cannot serve as claims for refund 28 because they fail to include information upon which a tax could be 1 calculated.”

Source: CourtListener parenthetical corpus (CC0).