Carl W. Bauer and Jane C. Bauer 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.

• fact that taxpayer knew the identity of recipient of scholarship prior to disbursement of funds did not preclude charitable contribution deduction
• any subsequent refund claim based on grounds properly disposed of in a prior disallowance notice could not toll the running of the statute

Source: CourtListener parenthetical corpus (CC0).