In dismissing the taxpayer's appeal for taxation years in which there was no federal tax, interest or penalty assessed, the Court stated (p. 6148) that "the jurisprudence is clear that a taxpayer can neither object to nor appeal from a nil assessment.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335021
Extra import data
{
"field_legacy_header": "<strong><em>Bormann v. The Queen</em></strong>, 2006 DTC 6147, 2006 FCA 83",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>Bormann v. The Queen</em></strong>, 2006 DTC 6147, 2006 FCA 83",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}