Litecrete, Inc./ Summit Consulting, LLC v. Edgar Zambrano

How courts have described this case

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

• finding substantial compliance with regulation governing election by taxpayer to have sole proprietorship taxed as domestic corporation, despite failure to include formal statement of election with tax return
• taxpayer filed timely election to have business taxed as partnership, but failed to attach a supporting statement
• failure to follow procedural details in election of a proprietorship to be taxed as a corporation
• failure to follow procedural details in election of a proprietorship to be taxed as a corporation

Source: CourtListener parenthetical corpus (CC0).