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· 5/14/1971

Abraham Barenfeld and Lena Barenfeld v. The United States. Charles Barenfeld and Irma Barenfeld v. The United States

Citations

  • 442 F.2d 371
  • 194 Ct. Cl. 903
  • 27 A.F.T.R.2d (RIA) 1372
  • 1971 U.S. Ct. Cl. LEXIS 76

How courts have described this case

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

  • rejecting the application of the informal claim doctrine where the IRS could have known from “circumstantial evidence” that the taxpayer would ask for a tax refund in the future

Source: CourtListener parenthetical corpus (CC0).

Judges: Cowen, Laramore, Durfee, Davis, Collins, Skelton, Nichols

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.