Joseph Delman and Jeanette Delman 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 notice of deficiency is the taxpayer’s “ticket” to Tax Court
• “It is true that unless a notice of deficiency is mailed to the taxpayer the Tax Court may not acquire jurisdiction.”
• “Taxpayers’ petition was out of time and the Tax Court correctly dismissed the petition for this reason.” (citations omitted)

Source: CourtListener parenthetical corpus (CC0).