Mutual Assurance, Inc. 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.

• allowing an amended claim for refund where a different amount was sought but asserted the same ground for relief as the original claim
• “[A] taxpayer’s filing of an administrative refund claim with the IRS in accordance with the relevant provisions of the Internal Revenue Code is a jurisdictional prerequisite to the maintenance of a tax refund suit.”
• finding amendment filed after commencement of suit was timely

Source: CourtListener parenthetical corpus (CC0).