Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And

How courts have described this case

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

• allowing amendment after testimony concluded when taxpayer’ testified he received a bonus in a different year than the one the IRS listed in its notice
• according “hear- ing” a broad meaning to “include the whole proceeding down to the final decision”

Source: CourtListener parenthetical corpus (CC0).