Recent Developments: Commissioner v. Lundy: Tax Court Lacks Jurisdiction to Award Refund of Taxes Paid More Than Two Years Prior to Mailing of Notice of Deficiency to Delinquent Taxpayer

Authors

Gabriel A. Terrasa

Recommended Citation

Terrasa, Gabriel A. (1996) "Recent Developments: Commissioner v. Lundy: Tax Court Lacks Jurisdiction to Award Refund of Taxes Paid More Than Two Years Prior to Mailing of Notice of Deficiency to Delinquent Taxpayer," University of Baltimore Law Forum: Vol. 26: No. 3, Article 10.
Available at: https://scholarworks.law.ubalt.edu/lf/vol26/iss3/10