State of Iowa v. Denise Leone Frei

How courts have described this case

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

• acknowledging that the 1986 amendment of section 6214(a) grants the Tax Court jurisdiction over additions to tax under section 6651(a)(2) in a deficiency proceeding

Source: CourtListener parenthetical corpus (CC0).