Benjamin A. Stratmore and Helen Stratmore, His Wife 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.

• rejecting the contention that an “identical claim can be reasserted even though its administrative disallowance has become final”
• rejecting the contention that an \identical claim can be reasserted even though its administrative disallowance has become final\
• if taxpayer fails to bring a lawsuit within two years of the notice of disallowance, the matter is at an end

Source: CourtListener parenthetical corpus (CC0).