In Re Hejmowski

How courts have described this case

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

• “An income tax ‘refund’ is no more a ‘refund’ of dollars paid than is a ‘refund’ of credit balance from a credit card account. It simply is not a refund.”
• adopting the 50/50 Refund Rule

Source: CourtListener parenthetical corpus (CC0).