Jane M. Richards, F/k/a Jane M. Morgan 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.

• taxpayer cannot bring claim within three year limitations period by filing a return after presenting claim
• “[The courts’] function is limited to interpreting the laws as written . . . .”

Source: CourtListener parenthetical corpus (CC0).