Lonnie Patterson v. City of Yuba City

How courts have described this case

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

• under section 108’s predecessor, taxpayer not permitted to file late election where it was fully cognizant of all the facts at the time of filing its original return
• under section 108's predecessor, taxpayer not permitted to file late election where it was fully cognizant of all the facts at the time of filing its original return

Source: CourtListener parenthetical corpus (CC0).