Baimbridge 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.

• stating that “[t]he IRS may allocate an undesignated voluntary payment to whatever liability is in the government’s best interest”
• \Delivery of a check with a tax return is generally sufficient to designate the payment toward the liability for the period of the return.\

Source: CourtListener parenthetical corpus (CC0).