Jacob A. Doll and Esther Doll 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.

• per cu this court held that the absence of the taxpayer's signature on the taxpayer's retu enough to render the return invalid and, as a result, to preclude the operation of 6501(a
• \return failed to meet the requirements of the statute\ where neither taxpayer signed
• to same effect where purported joint return lacked signature of either spouse

Source: CourtListener parenthetical corpus (CC0).