Federal Claims· 3/16/2007
Huskins v. United States
Citations
- 75 Fed. Cl. 659
- 99 A.F.T.R.2d (RIA) 1728
- 2007 U.S. Claims LEXIS 77
- 2007 WL 851208
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- finding that “the absence of ‘an obligation imposed by law to pay any tax’ weighs in favor of characterizing the remittance as a deposit...”
- “Therefore, under Rev. Proc. 84-58, it would be impossible for the Estate to ‘designate’ the remittance as a payment.”
Source: CourtListener parenthetical corpus (CC0).
Judges: Braden
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