John W. Roberts, Cheryl W. Roberts 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.

• “running of the 90–day period for filing a notice of appeal and the resulting finality of the Tax Court’s decision” were ministerial (citations omitted)
• “ministerial acts or automatic occurrences that entail no deliberation, discretion, or judicial involvement ... do not constitute continuations of ... a proceeding” such that they would be subject to a bankruptcy stay

Source: CourtListener parenthetical corpus (CC0).