Michael P. Georges v. U.S. Internal Revenue Service

How courts have described this case

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

• explaining that once an overpayment is “credited as a payment of estimated tax for the succeeding year, it loses its character as an overpayment for the year in which it arose”

Source: CourtListener parenthetical corpus (CC0).