Ralph Harold Harbold v. Commissioner of Internal Revenue

How courts have described this case

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

• observing “that the Tax Court may only exercise jurisdiction to the extent 5 expressly permitted by Congress” (internal quotation marks omitted)
• “[0]nce a decision of the Tax Court becomes final, the Tax Court no longer has jurisdiction to consider a motion to vacate its decision.”

Source: CourtListener parenthetical corpus (CC0).