McCormick v. Peterson, No. CV93-2157 (E.D.N.Y.) (1993 WL 566334) (December 1, 1993) (Judge Jack B. Weinstein)
It is not surprising that this brief decision was never published - and is therefore generally unavailable as a precedent in most courts. A taxpayer filed his tax return by signing it "under protest." The IRS immediately treated it as a nullity, refusing to recognize that the defendant had filed …
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