George K. Drake and Charlene C. Drake v. Commissioner of Internal Revenue Service

How courts have described this case

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

• \we could hardly ignore the fact that the petition was mailed at 6:00 p.m. on the ninetieth day -- a circumstance which could not help but raise the spectre of possible timeliness problems\

Source: CourtListener parenthetical corpus (CC0).