Robert L. Phinney, District Director of Internal Revenue v. Ruth Kiehl Chambers

How courts have described this case

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

• “We conclude that the enactment of subsection (ii) as a part of [§ ] 6501(e)(1)(A
• “[T]he six year statute is intended to apply where there is either a complete omission of an item of income ... or misstating of the nature of an item of income which places the [Cjommissioner at a special disadvantage in detecting errors.”
• “[T]he six year statute is intended to apply where there is either a complete omission of an item of income . . . or misstating of the nature of an item of income which places the [C]ommissioner at a special disadvantage in detecting errors.”

Source: CourtListener parenthetical corpus (CC0).