Fred 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 a taxpayer was precluded from later challenging his underlying tax liability where his attorney consented to the tax assessment, thereby waiving his right to contest liability
• a notice is sufficient “previous opportunity” to contest liability

Source: CourtListener parenthetical corpus (CC0).