United States v. Woods (568 U.S. 1248, 2013)

Supreme Court of the United States 2013-03-25

Internal Revenue Code

Citations

Full opinion text

C. A. 5th Cir. Cer-tiorari granted. In addition to the question presented by the petition, the parties are directed to brief and argue the following question: “Whether the District Court had jurisdiction in this case under 26 U. S. C. § 6226 to consider the substantial valuation misstatement penalty.”