green
Positive treatment
1.0 score
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986
2006
2026
Top citers, strongest first. 1 distinct citer.
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discussed
Cited "see"
Oyer
See Burford v. Commissioner, 76 T.C. 96 , 100 (1981), *192 affd. without published opinion 786 F.2d 1151 (4th Cir. 1986) ; Sanderling, Inc. v. Commissioner, 66 T.C. 743 , 749 (1976) ("where the notice [of deficiency] is based on the taxpayer's final tax period and covers the entire period of the taxpayer's operations, it is a valid determination for that period"), supplemented by 67 T.C. 176 (1976) , affd. 571 F.2d 174 (3d Cir. 1978) . 2.
Retrieving the full opinion text from the archive…
Ali
v.
Galley
v.
Galley
85-6408.
Court of Appeals for the Fourth Circuit.
Mar 21, 1986.
786 F.2d 1151
Published
Ali
v.
Galley
85-6408
United States Court of Appeals,
Fourth Circuit.
3/21/86
1
D.Md.
AFFIRMED