Lisa Edwards v. Commissioner of IRS

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that a moving party must produce evidence negating an 5 essential element of a nonmoving party’s claim or show that the nonmoving party lacks sufficient 6 evidence of an essential element to carry the burden of persuasion at trial
• “The tax court does not have jurisdiction to consider a taxpayer’s Section 6213 petition unless the IRS has first issued the taxpayer a notice of deficiency”
• “The tax court also lacks jurisdiction if the taxpayer’s petition is not timely filed”
• “The tax court is a court of limited jurisdiction ... and its jurisdiction is predicated on both the issuance of a notice of deficiency and the filing of a timely petition.”
• “A district court should not dismiss a pro se complaint without 5 || leave to amend unless it is absolutely clear that the deficiencies of the complaint could not 6 cured by amendment.”
• “A district court should not dismiss a pro se complaint without 5 || leave to amend unless ‘it is absolutely clear that the deficiencies of the complaint could not 6 cured by amendment.’’’

Source: CourtListener parenthetical corpus (CC0).