Pietanza v. Commissioner

Decided 1989-03-30

Cited by 130 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

RUWE, J., dissenting: I agree that this case should be dismissed. I do not think we should have dismissed it by granting petitioners’ motion. It is unnecessary to find a specific factual basis for our lack of jurisdiction where petitioners fail to allege or invoke our jurisdiction. I also believe that the majority failed to properly apply the presumption of official regularity. <p "b769…

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