Daniel L. Carroll and Ingrid N. Carroll, Plaintiffs-Appellees-Cross-Appellants v. United States of America, Defendant-Appellant-Cross-Appellee

How courts have described this case

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• holding that a refund may include additional taxes paid after the filing of a refund claim, so long as the total does not exceed the portion of tax paid prior to the administrative claim

Source: CourtListener parenthetical corpus (CC0).