Lewis E. Johnson and Jeanne K. Johnson 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.

• “It cannot now be seriously questioned that the timely filing of the petition for redetermination is jurisdictional”
• notice insufficient when USPS informed IRS that the notice of deficiency had not been delivered to taxpayers’ residence, and IRS failed to mail the notice to taxpayers’ representatives because of a misplaced power of attorney

Source: CourtListener parenthetical corpus (CC0).