William C. Sampson and Lucille A. Sampson 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.

• holding that the Tax Court has the power to permit, in its discretion, intervention by persons or entities who have not been served with a statutory notice of deficiency
• Tax Court has power to permit, in its discretion, intervention by persons or entities who have not been served with a notice of deficiency

Source: CourtListener parenthetical corpus (CC0).