Cortelco Puerto Rico, Inc. v. Isgut

How courts have described this case

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

• “[A] payment ... of taxes expected to accrue in the future could not have been a payment of taxes ‘erroneously or illegally assessed or collected,’ for the collection of which plaintiff could have filed a claim for a refund.”

Source: CourtListener parenthetical corpus (CC0).