Jerry S. Payne 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.

• indicating that a notice of deficiency is “an event that tolls the statute of limitations pending assessment”
• indicating that a notice of deficiency is “an event that tolls the statute of limitations pending assessment”
• applying clearly erroneous standard to Tax Court’s finding of fraud
• applying clearly erroneous standard to Tax Court’s finding of fraud
• applying clearly erroneous standard to Tax Court’s finding of fraud

Source: CourtListener parenthetical corpus (CC0).