Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood 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.

• “[A]n informal claim must afford the IRS clear notice of a demand for refund in order to enable to administration of that office to conduct its affairs[.]”
• [I]t is insufficient for a taxpayer to argue that the IRS possessed information from which it could deduce that the taxpayer is entitled to or desires a refund.”

Source: CourtListener parenthetical corpus (CC0).