American National Bank & Trust Company, Not Personally, but as of the Estate of Robert C. Usher, Deceased v. United States

How courts have described this case

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

• “[T]here is substantial authority that [I.R.C. § 7422 and Treasury Regulation § 301.6402-2(b)(1

Source: CourtListener parenthetical corpus (CC0).