Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel 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.

• finding that remittance constituted a “payment” without considering fact that no formal assessment had been made at time of remittance
• adopting a facts-and-circumstances test for determining whether a remittance is a deposit or a payment

Source: CourtListener parenthetical corpus (CC0).