Kingston Products Corporation v. The United States

How courts have described this case

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

• “[t]he principle of credit allowances .;. ‘applies after the offsetting amounts are ascertained and not to their ascertainment.’”
• general principles of equity may not override statutory requirements for timely filing of tax refund claims.
• general principles of equity may not override statutory requirements for timely filing of tax refund claims.

Source: CourtListener parenthetical corpus (CC0).