Howard Bank 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 that § 6511(b)(2)(A), a companion provision to § 6511(b)(2)(B), is jurisdictional
• finding for the taxpayer when it relied, not on “an inadvertent error” of the IRS, but “on the deliberate, eommonsensieal and laudable actions” of an IRS attorney who orally represented that disallowance would be reconsidered

Source: CourtListener parenthetical corpus (CC0).