Martti 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 “because the tax had not been paid . . . 3 prior to the date plaintiff filed the Forms 1040X, there was no tax for plaintiff to claim he was 4 entitled to have refunded.”
• A return filed before payment of taxes cannot be a refund claim because until the disputed taxes are paid, there is “no amount to be refunded.”

Source: CourtListener parenthetical corpus (CC0).