Miles Production Company 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.

• “One of the statutory prerequisites to the exercise of the tax court’s jurisdiction is a valid notice of deficiency.” (citing Logan v. Comm’r, 86 T.C. 1222, 1226 (1986))

Source: CourtListener parenthetical corpus (CC0).