Mahaffey v. Boyd

How courts have described this case

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

• collecting cases holding that as few as 30 days before the deadline may suffice
• taxpayers were entitled to challenge the underlying tax liability duringtheir sec. 6330 ↩ hearing when the notice of deficiency was mailed to their last known address, but because petitioners had moved they did not receive the notice in time to petition this Court
• as to notice of deficiency

Source: CourtListener parenthetical corpus (CC0).