Rank v. United States Internal Revenue Service (In Re Rank)

How courts have described this case

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

• noting number of exceptions to recognition of substitute return, giving taxpayer continuing incentive to file
• noting number of exceptions to recognition of substitute return, giving taxpayer continuing incentive to file

Source: CourtListener parenthetical corpus (CC0).