Standard Office Building Corporation and Santa Fe Land Improvement Company v. United States

How courts have described this case

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

• return still triggered statute of limitations even though minor discrepancy between calculation of tax basis on filed form and correct form precluded correct calculation of tax
• railroad filed Social Security return rather than railroad retirement tax return

Source: CourtListener parenthetical corpus (CC0).