Sanderling, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Third Circuit · Decided 1978-02-21

Cited by 120 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

OPINION OF THE COURT WEIS, Circuit Judge. Whether waivers of the statute of limitations and an IRS statutory notice of deficiency were in themselves deficient is the question presented in this appeal from a redetermination by the Tax Court. We conclude taxpayer’s challenge to the statutory notice must fail. However, we do agree with the taxpayer that no penalt…

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