In the Interest of D.P.L., A. Child v. the State of Texas

How courts have described this case

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

• holding that “[a] timely sufficient claim for refund is a jurisdictional prerequisite to a refund suit”
• holding that “[a] timely sufficient claim for refund is a jurisdic- tional prerequisite to a refund suit”
• noting that knowledge of the claim does not defeat the IRS’ right to require compliance with its regulations

Source: CourtListener parenthetical corpus (CC0).