Nathan T. Olpin 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.

• holding that “acceptance cannot cure an invalid return” when the taxpayer failed to sign the return
• holding that “acceptance cannot cure an invalid return” when the taxpayer failed to sign the return
• holding that “acceptance [by the IRS] cannot cure an invalid [tax] return”
• holding that “acceptance [by the IRS] cannot cure an invalid [tax] return.”
• “The Code clearly states that, in order to be valid, a tax return must be signed.”
• “The Code clearly states that, in order to be valid, a tax return must be signed.”

Source: CourtListener parenthetical corpus (CC0).