Orin R. Woodbury and Imogene R. Woodbury 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.

• “In assessing substantial compliance, a court must ask whether the requirements are mandatory in nature, or merely procedural details established to facilitate the Com- missioner’s administration of the Internal Revenue Code.”

Source: CourtListener parenthetical corpus (CC0).