John Maier, III 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.

• stating that the Tax Court’s interpretation of statutes defining the scope of its own juris- diction is reviewed de novo
• “[T]he Tax Court is a court of limited jurisdiction that possesses only those powers expressly conferred upon it by Congress.”

Source: CourtListener parenthetical corpus (CC0).