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
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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