Pinnacle Solutions, Inc. v. United States

How courts have described this case

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

• explaining that there is not a separate period of carryover or of carryback for purposes of the AMT
• involving the election to waive the carryback period for net operating losses
• “[A] taxpayer who attempts to make an election that is not legally available to him will be treated as having made no election . . . .”

Source: CourtListener parenthetical corpus (CC0).