Wallace M. Handeland and Lee Handeland v. Commissioner of Internal Revenue

How courts have described this case

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

• in the absence of issues concerning recurring liability, only relief Tax Court can provide is finding of no deficiency
• Tax Court jurisdiction severely limited by Congress and does not allow declaratory judgments

Source: CourtListener parenthetical corpus (CC0).