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 | Did the Tax Court lack jurisdiction due to improper notice of deficiency and fail to appropriately apply the Cohen rule for estimating business expens… |