Matter of Shawanda R.

How courts have described this case

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

• rejecting waiver argument raised on appeal where government never investigated issue of loss carryovers and issue was not litigated
• refund claim challenged IRS’ disallowance of business deductions and its characterization of certain assessments as income; refund suit sought to assert a right to loss carryover

Source: CourtListener parenthetical corpus (CC0).