Miller v. Callaway

How courts have described this case

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

• comparing Subsection 6511(a), which is jurisdictional for this court, to Subsection 6511(b), which is not
• discussing the jurisdictional limitations of § 6511(a) and explaining that a motion to dismiss based on this section is one to dismiss for lack of jurisdiction pursuant to RCFC 12(b)(1)
• “The filing of a tax return reporting overpayments constitutes a simultaneous filing of such a claim.”
• \The filing of a tax return reporting overpayments constitutes a simultaneous filing of [a claim for refund]. \
• “The filing of a tax return reporting overpayments constitutes a simultaneous filing of such a claim.”

Source: CourtListener parenthetical corpus (CC0).