Matter of Jakubowicz v. Village of Fredonia

How courts have described this case

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

• holding consent invalid if altered by respondent after being signed by taxpayer
• “A waiver proper on its face, relied on by the Commissioner, cannot be later repudiated by the taxpayer.”
• Form 872 was invalid where a revenue agent altered the tax period without the taxpayer's consent
• “A waiver proper on its face, relied on by the Commissioner, cannot be later repudiated by the taxpayer.”

Source: CourtListener parenthetical corpus (CC0).