Shilling, Marvin Ray

How courts have described this case

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

• “The right to amend is granted to the ‘Commis- sioner of Internal Revenue,’ but no such right is granted to a taxpayer who has failed to file a return at the time required by law.”

Source: CourtListener parenthetical corpus (CC0).