cohen-rule
1 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-455 | Nnabugwu Eze v. Commissioner of Internal Revenue | Fourth Circuit | 2024-10-23 | Denied | Response Waived | business-expenses cohen-rule notice-of-deficiency record-keeping statutory-interpretation tax-jurisdiction | 1. Whether the Court erred in not dismissing the case for lack of jurisdiction on the ground that no notice of deficiency was issued to petitioner wit… |