Ochoa v. County of Kern

How courts have described this case

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

• “Sections 6212(a) and 6213(a) of the Internal Revenue Code provide that the Tax Court only has jurisdiction when the Commissioner issues a valid deficiency notice and the taxpayer files a petition for redetermination”
• most recent tax return filed

Source: CourtListener parenthetical corpus (CC0).