State Of Iowa Vs. Nathanial Paul Mckinney

How courts have described this case

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

• stating the duty of consistency applies to taxpayers that are in privity
• \[A] taxpayer's treatment of an item on a return can be a representation that facts exist which are consistent with how the taxpayer reports the item on the return.\

Source: CourtListener parenthetical corpus (CC0).