Kennedy v. Schooler

How courts have described this case

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

• taxpayer estate’s use of proceeds from erroneously paid tax refund to pay other taxes and administrative expenses did not equitably estop IRS from seeking to recover the erroneously paid estate tax refund
• no detrimental reliance found where erroneous estate tax refund spent on estate expenses
• estate and gift tax refund

Source: CourtListener parenthetical corpus (CC0).