JEFFERSON SMURFIT CORPORATION, (U.S.) AND SUBSIDIARIES, PLAINTIFF—APPELLEE v. UNITED STATES OF AMERICA, DEFENDANT—APPELLANT

How courts have described this case

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

• “Congress intended to exclude * * * [the assessments listed in section 6212(c)(1)] from the general policy of finality”
• \Congress intended to exclude * * * [the assessments listed in section 6212(c)(1) ] from the general policy of finality\
• “Congress intended to exclude * * * [the assessments listed in section 6212(c)(1)] from the general policy of finality”
• “When a taxpayer submits a tentative § 6411 application to carry back losses, the IRS is to make a ‘limited examination’ and act on it within 90 days.”
• ‘‘Congress intended to exclude * * * [the assessments listed in section 6212(c)(1)] VerDate 0ct 09 2002 12:53 May 29, 2013 Jkt 372897 PO 20009 Frm 00026 Fmt 3851 Sfmt 3851 V:\\FILES\\WINTER.135 SHEILA 264 135 UNITED STATES TAX COURT REPORTS (238

Source: CourtListener parenthetical corpus (CC0).