Reis 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.

• holding that the five-year limitations period applied where the “petitioner adopted an incorrect 7208 BAKERSFIELD ENERGY PARTNERS v. CIR basis” because it resulted in an understatement of more than 25% of the gross income properly stated in the return

Source: CourtListener parenthetical corpus (CC0).