Malkin 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.

• holding that the court did not have jurisdiction because a plaintiff’s claim for a refund was not duly filed where the plaintiff had not paid her liability until after filing her administrative claim
• “[cjourts view a married taxpayer’s failure to request to file a separate return as a decision to file jointly”
• evidence established that non-signing wife had relied upon her accountant husband to prepare the couple’s joint tax return throughout the duration of their marriage and never filed a separate return

Source: CourtListener parenthetical corpus (CC0).