· 4/8/2003
Virgil B. Elings v. Commissioner of Internal Revenue
Citations
- 324 F.3d 1110
- 2003 Cal. Daily Op. Serv. 3008
- 2003 Daily Journal DAR 3853
- 91 A.F.T.R.2d (RIA) 1648
- 2003 U.S. App. LEXIS 6599
- 1 U.S. Tax Cas. (CCH) 50,357
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- “The tax court has jurisdiction only if two requirements are met: (1) the IRS issued a valid notice of deficiency, and (2) the [taxpayer] filed a timely petition”
- “The tax court has jurisdiction only if two requirements are met: (1) the IRS issued a valid notice of deficiency, and (2) the petitioner filed a timely petition”
Source: CourtListener parenthetical corpus (CC0).
Judges: Nelson, Silverman, McKeown
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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