Mbiya B. Israel and Carrol Israel 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.

• explaining that “deeming refund amounts generated by the [EITC] as overpayments makes sense” for tax purposes (emphasis added)
• “amounts refundable by operation of the EIC are deemed paid as of the filing deadline for the tax year in question.”
• “the ‘look back’ rule . . . seeks to prevent taxpayers from asserting stale claims for credits or refunds.”

Source: CourtListener parenthetical corpus (CC0).