Ewing v. Commissioner

Decided 2002-05-31

Cited by 126 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

OPINION Ruwe, Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction. Respondent’s motion is based on the ground that the petition was not timely filed. We held a hearing on respondent’s motion during which we raised sua sponte the issue of whether we lack jurisdiction under section 6015(e) 1 to review resp…

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