Quattro Parent LLC v. Zaki

How courts have described this case

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

• first citing Midland Mortg. Co. v. Commissioner, 73 T.C. 902, 907 (1980); and then citing McCue v. Commissioner, 1 T.C. 986, 988 (1943)
• “A valid petition is the basis of the Tax Court’s jurisdiction. To be valid, a petition must be filed from a valid statutory notice.”
• first citing Midland Mortg. Co. v. Commissioner, 5 [ ] 73 T.C. 902, 907 (1980); and then citing McCue v. Commissioner, 1 T.C. 986, 988 (1943)

Source: CourtListener parenthetical corpus (CC0).