People of Michigan v. Michael B Reed

How courts have described this case

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

• holding that section 7491(c) does not apply to a C corporation's liability for a penalty, an addition to tax, or an additional amount
• holding that the rules under section 7491(c) do not apply to penalties asserted against corporations
• holding that the rules under section 7491(c) do not apply to penalties asserted against corporations
• holding that section 7491(c) does not apply to a C corporation's liability for a penalty, an addition to tax, or an additional amount
• holding that the rules under section 7491(c) do not apply to penalties asserted against corporations
• holding that by its terms section 7491(c) does not apply to corporate taxpayers

Source: CourtListener parenthetical corpus (CC0).