McCord v. Commissioner of Internal Revenue

How courts have described this case

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

• where Board of Tax Appeals had instructed Western Union to deliver all messages to the Board over the government telegraph wire, the court held that the government’s telegraph operator was the Board’s “agent” with whom the taxpayer’s petition could be left for filing

Source: CourtListener parenthetical corpus (CC0).