Matter of Level 3 Communications, LLC v. Essex County

How courts have described this case

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

• “To recover payments made under a mistake of law . . . a taxpayer is required to show that the payment were made involuntarily. This requirement ensures that governmental entities have notice that they may need to provide for tax refunds.”

Source: CourtListener parenthetical corpus (CC0).