United States v. Charles Ewert

How courts have described this case

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

• I.R.C. § 6630(d)(1)’s 30-day filing deadline “expressly contemplates the Tax Court’s jurisdiction . . . the filing deadline is given in the same breath as the grant of jurisdiction.”

Source: CourtListener parenthetical corpus (CC0).