West Odessa Volunteer Fire Department, Inc. v. E. Roman Contreras and Martina Contreras

How courts have described this case

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

• ruling for the government even though Form 3877 was missing the Postal Service stamp, the signature of a Postal employee, and the signature of the issuing IRS employee
• noting that the Commissioner bears the burden of proving by competent and persuasive evidence that a notice of deficiency was properly mailed
• ruling for the government even though Form 3877 was missing the Postal Service stamp, the signature of a Postal employee, and the signature of the issuing IRS employee

Source: CourtListener parenthetical corpus (CC0).