Sargent v. Commissioner

How courts have described this case

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

• taxpayers’ original return started the running of the period of limitations and such period cannot be affected by the filing of amended returns
• taxpayers' original return started the running of the period of limitations and such period cannot be affected by the filing of amended returns

Source: CourtListener parenthetical corpus (CC0).

Cited by

1 case in this archive cites this case.

• Klemp v. Commissioner
  U.S. Tax Court· 1981-08-05· cited 22×

Cites

1 case in this archive is cited by this case.

• Turner v. Commissioner
  Board of Tax Appeals· 1927-01-08· cited 2×