Loofbourrow v. Commissioner of Internal Revenue Service

How courts have described this case

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

• appeal lies to the District Court where frivolous return penalty was challenged at a section 6330 hearing
• appeal lies to the District Court where frivolous return penalty was challenged at a section 6330 hearing
• appeal lies to the District Court where frivolous return penalty was challenged at a section 6330 hearing
• “[T]he court may not look beyond the four corners of the plaintiff’s pleadings.”
• ““[T]he court may not look beyond the four corners of the plaintiffs pleadings.”
• “[T]he court may not look beyond the four corners of the plaintiff’s pleadings.”

Source: CourtListener parenthetical corpus (CC0).