Commonwealth v. Lambing, K.

How courts have described this case

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

• holding that § 1346(a)(1) allows a person from whom taxes were wrongfully collected to sue for a refund of those taxes
• holding that when confronted with a purported waiver of the federal government's sovereign immunity, the Court will \construe ambiguities in favor of immunity\
• holding that courts should “constru[e] ambiguities in favor of immunity” when confronted with a potential waiver of sovereign immunity
• holding that when confronted with a purported waiver of the federal government’s sovereign immunity, the Court will “constru[e] ambiguities in favor of immunity”
• holding that § 1346(a)(1) allows a person from whom taxes were wrongfully collected to sue for a refund of those taxes
• holding that person who paid tax for another in order to discharge lien on their own property may claim a refund and bring suit if claim was denied

Source: CourtListener parenthetical corpus (CC0).