Selgas v. Commissioner

How courts have described this case

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

• “Even if the returns were filed, the fact that they were unsigned deprives them of legal effect.”
• “[T]he fact that [the re- turns] were unsigned deprives them of legal effect.”
• “Like our sister circuits, we conclude that a notice of deficiency is valid as long as it informs a taxpayer that the IRS has determined that a deficiency exists and specifies the amount of the deficiency.”
• a taxpayer's unsigned paper returns were deprived of legal effect

Source: CourtListener parenthetical corpus (CC0).