People of Michigan v. Dashawn Martise Carter

How courts have described this case

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

• holding that the 150-day rule is applicable where a notice is mailed to an address outside the United States
• holding that the 150-day rule is applicable where a notice is mailed to an address outside the United States
• holding that the 150-day rule is applicable where a notice is mailed to an address outside the United States
• suggesting that where the Commissioner sends a notice to the wrong address which the Post Office immediately forwards to the taxpayer, the court might conclude that the notice is valid
• holding notice of transferee liability invalid when it was not mailed to taxpayer's last known address and taxpayer was unable to file a timely petition despite the exercise of due diligence
• notice of deficiency was adequate since it was sent to the address last known to the agents in the district where the return was filed

Source: CourtListener parenthetical corpus (CC0).