Stephen Hawking: Relativity of Delivery

The district court sided with the government, holding that: (1) Pond could not rely on the common-law mailbox rule because 26 U.S.C. Section 7502 - which creates a statutory mailbox rule for tax filings - supplants the common-law rule, and (2) Pond did not plausibly allege physical delivery. Having...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of deferred compensation 2024-01, Vol.29 (2), p.6-16
1. Verfasser:	McNeil, Bruce J
Format:	Artikel
Sprache:	eng
Schlagworte:	District courts Federal court decisions Hawking, Stephen (1942-2018) Jurisdiction Privileges & immunities Tax assessments Tax refunds Taxable income Taxes
Online-Zugang:	Volltext
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