Frank Erickson and Amelia Erickson v. The United States

How courts have described this case

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

• noting that once the Tax Court’s jurisdiction attaches, jurisdiction “ex tends to the entire subject of the correct tax for the particular year”
• stating that, once the Tax Court’s jurisdiction attaches, it “extends to the entire subject of the correct tax for the particular year”
• stating that a Tax Court decision entered on the basis of a stipulated agreement is res judicata for the years involved
• “[T]he Tax Court’s jurisdiction, once it attaches, extends to the entire subject of the correct tax for the particular year.”
• “[T]he Tax Court’s jurisdiction, once it attaches, extends to the entire subject of the correct tax for the particular year.”
• “[T]he Tax Court’s jurisdiction, once it attaches, extends to the entire subject of the correct tax for the particular year.”

Source: CourtListener parenthetical corpus (CC0).