Metlox Manufacturing Co. v. National Labor Relations Board

How courts have described this case

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

• distinguishing Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987), rev’g 81 T.C. 855 (1983)
• distinguishing Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987), rev’g 81 T.C. 855 (1983)
• alternative notices attributing same items of income to individuals and related trusts were proper where Commissioner contended trusts were shams
• notice of deficiency isn’t final; “[i]f the taxpayer files a petition in the Tax Court, liability will be adjudicated prior to payment,” and the “Tax Court has as its purpose the redetermination of deficiencies, through a trial on the merits, following a taxpayer petition”

Source: CourtListener parenthetical corpus (CC0).