Girling Health Systems, Inc. v. The United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• rejecting claim that the failure of the IRS to timely respond to a taxpayer’s election for Subchapter S status gave rise to an implied-in-fact contract because the taxpayer failed to show mutuality of intent to contract or definite terms

Source: CourtListener parenthetical corpus (CC0).