Preferred Care of Delaware, Inc. v. Estate of Hopkins Ex Rel. Hopkins

How courts have described this case

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

• rejecting the government’s reliance on Phinney because under the facts before it the Commissioner was not at a disadvantage in “identifying the error in the reporting of the transaction” when the return adequately identified the nature of the item at issue
• rejecting the government’s reliance on Phinney because under the facts before it the Commissioner was not at a disadvantage in “identifying the error in the reporting of the transaction” when the return adequately identified the nature of the item at issue

Source: CourtListener parenthetical corpus (CC0).