Gary Kirchner Vs. State Of Iowa

How courts have described this case

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

• where partner's distributive share converted into nonpartnership items determination of deficiency under subchapter B may rely on factual analysis undertaken in TEFRA audit
• where partner’s distributive share converted into non-partnership items determination of deficiency under subchapter B may rely on factual analysis undertaken in TEFRA audit

Source: CourtListener parenthetical corpus (CC0).