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U.S. Tax Court· 8/7/1973

Hesse v. Commissioner

Citations

  • 60 T.C. 685
  • 1973 U.S. Tax Ct. LEXIS 85
  • 60 T.C. No. 72

How courts have described this case

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

  • recognizing that Commerce’s regulations allow parties to submit arguments based on factual information after the time to submit new factual information has passed
  • “[T]here are significant concerns relating to Com- merce’s application of the Cohen’s d test . . . in adjudica- tions in which the data groups being compared are small, are not normally distributed, and have disparate vari- ances.”
  • same under Federal Circuit law

Source: CourtListener parenthetical corpus (CC0).

Judges: Simpson

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.