Colbert v. Chandler

How courts have described this case

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

• holding the court lacks jurisdiction where the plaintiff filed its claim prematurely under 26 U.S.C. § 6532(a)
• finding a failure to provide documentation of entitlement to a refund entitled the Government to summary judgment
• dismissing a premature tax refund suit under section 6532(a)(1) for lack of jurisdiction
• dismissing a premature tax refund suit for lack of subject matter jurisdiction

Source: CourtListener parenthetical corpus (CC0).