In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger Pransky

How courts have described this case

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

• holding that the submission of a duplicative second administrative claim for refund under section 6532 did not start the 2-year limitations period anew
• holding that the submission of a duplicative second administrative claim for refund under section 6532 did not start the 2-year limitations period anew
• holding that the submission of a duplicative second administrative claim for refund under section 6532 did not start the 2-year limitations period anew
• reviewing bankruptcy court’s “findings of fact for clear error and its legal conclusions de novo”
• noting bankruptcy court on remand was not required to do additional fact-finding but only to perform ministerial mathematical calculations

Source: CourtListener parenthetical corpus (CC0).