Urena v. GVC Ltd.

How courts have described this case

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

• taxpayers were prejudiced because taxpayers did not have the opportunity to present evidence on the new theory
• taxpayers were prejudiced because taxpayers did not have the opportunity to present evidence on the new theory
• the Commissioner may assert specific reasons for disallowance of deductions or credits in the notice of deficiency, in the answer, or in an amendment to the answer

Source: CourtListener parenthetical corpus (CC0).