Dudley J. Godfrey, Jr. And Constance P. Godfrey 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.

• holding that an IRS database entry reflecting a “refund of overpayment” did not establish that a refund check had been issued and sent
• holding that the presumption did not apply where the Government \failed to submit ... an authoritative explanation of IRS procedures which could provide a presumption of regularity\
• proof of procedures followed in the regular course of operations raises presumption that document was properly addressed and mailed
• a presumption exists that a mailing is received where there is “proof of procedures followed in the regular course of operations which give rise to a strong inference that the [correspondence] was properly addressed and mailed”

Source: CourtListener parenthetical corpus (CC0).