· 8/16/1977

Robert F. Koch and Evelyn C. Koch v. Donald C. Alexander, Commissioner of Internal Revenue

Citations

561 F.2d 1115
40 A.F.T.R.2d (RIA) 5545
1977 U.S. App. LEXIS 11966

How courts have described this case

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

no statutory mandate for Commissioner to accept amended returns
no statutory mandate for Commissioner to accept amended returns

Source: CourtListener parenthetical corpus (CC0).

Judges: Craven, Per Curiam, Widener, Williams

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