Wayne Andrew Family Harrigan Jr. v. American Homes 4 Rent Properties Eight, LLC Isaoa

How courts have described this case

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

• stating that “additional amounts” and “additions to the tax” are terms of art in the Code and holding that certain penalties were not “additional amounts” because they were neither enumerated in chapter 68 nor assessed, collected, or paid in the same manner as taxes

Source: CourtListener parenthetical corpus (CC0).