Night Hawk Leasing Co. 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.

• concluding that the taxpayer made an informal refund claim by writing an objection on the back of a check submitted as payment of the tax
• holding check constituted claim where taxpayer wrote on back, \This check is accepted as paid under protest pending final decision of the higher courts.\

Source: CourtListener parenthetical corpus (CC0).