Opinion
No. 97-766.
February 23, 1998, October TERM, 1997.
C.A. 9th Cir. Certiorari denied. Reported below: 115 F. 3d 722.
No. 97-766.
February 23, 1998, October TERM, 1997.
C.A. 9th Cir. Certiorari denied. Reported below: 115 F. 3d 722.
Full title:HARBOR BANCORP SUBSIDIARIES ET AL. v. COMMISSIONER OF INTERNAL REVENUE
Court:U.S.
Date published: Feb 23, 1998
We have held that "[a]bsent specific statutory direction, an agency's failure to meet a mandatory time limit…
Pahl v. CommissionerThe "Tax Court's opinions bearing on the Internal Revenue Code are entitled to respect because of its special…