A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• government was a third-party beneficiary of settlement agreement between taxpayer and his former wife providing that taxpayer would pay any tax deficiency assessed against her for the years they were married
• prior “determination” was a district court refund suit
• prior \determination\ was a district court refund suit

Source: CourtListener parenthetical corpus (CC0).