Estate of Anne P. Bird, Deceased, Norman L. Bird, Administrator 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.

• “[T]he grounds on which a claim for a tax refund is made must be specifically set forth in the claim for refund itself, otherwise the court in a refund action is without jurisdiction to consider them.”

Source: CourtListener parenthetical corpus (CC0).