Gisele C. Fisher 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 interest barred from assessment by expiration of the statutory period of limitations may be offset against overpayment
• holding interest barred from assessment by expiration of the statutory period of limitations may be offset against overpayment
• holding interest barred from assessment by expiration of the statutory period of limitations may be offset against overpayment
• “The Internal Revenue Code treats interest on a tax liability as an integral part of the liability itself.”

Source: CourtListener parenthetical corpus (CC0).