Painewebber Inc. v. First Boston (Puerto Rico) Inc.

How courts have described this case

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

• by considering and deciding upon a claim for refund prematurely filed before payment of tax, the Commissioner of Internal Revenue effectively waived any objection which might have been made to its premature filing

Source: CourtListener parenthetical corpus (CC0).