· 3/29/1989
Morita (Tamao), Magleader Co., Ltd. v. Application Art Laboratories Co., Ltd. D
Citations
- 878 F.2d 1444
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- I.R.C. 6402(a) “affords the Commissioner, and concomitantly denies [to taxpayers], authority unilaterally [to] direct the application of overpayments to particular tax periods.”
Source: CourtListener parenthetical corpus (CC0).
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