John M. Quarty, Personal Representative of the Estate of Angele C. Quarty Elizabeth B. Cherne 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.

• upholding a retroactive tax by finding an eight-month period of retroactivity to be a modest period of retroactivity
• assuming without deciding Eastern Enterprises plurality was binding and finding no taking had occurred
• “Compliance with these specificity requirements is a prerequisite to subject matter jurisdiction over a claim for a refund.”
• “The government may waive compliance with the specificity requirements of Treasury Regulation § 301.6402–2(b)(1) if it has investigated the merits of a claim and taken action upon it.” (citations omitted)

Source: CourtListener parenthetical corpus (CC0).