H.C. General Construction, Inc. v. Municipio de Caguas

How courts have described this case

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

• holding reference to refund on filed tax schedule constituted sufficient informal claim
• finding that to satisfy the informal claim doctrine “[i]t is not enough that the [IRS] have in its possession information from which it might deduce that the taxpayer is entitled to, or might desire, a refund”
• finding informal claim based on “various notations and figures” written by taxpayer on timely filed income tax return
• discussing informal refund claims generally and not confronted with this particular issue
• finding an informal claim existed even though the auditor to whom the taxpayer had presented the informal claim was under the impression that “formal refund claims would be filed and that he would consider them”
• “In addition to the writing and some form of request for a refund * * *.”

Source: CourtListener parenthetical corpus (CC0).