difference in party designations
This is a question that has stumped my tax law professors as well as a couple of law professors. When researching case law, some cases are ''v. commissioner'' and others are ''v. United States''. What makes the difference in the naming. My guess is cases for which the taxpayer brings suit are 'v. US' and those where the IRS bring suit are 'v. Comm'. Anyone know a definite answer to this.
thanks
Asked on 1/23/02, 12:20 am
1 Answer from Attorneys
Craig Black
Craig A. Black, P.C.
Re: difference in party designations
"United States v. Taxpayer" are criminal cases. "Taxpayer v. Commissioner" are civil cases.
Answered on 1/23/02, 10:33 am
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