Parks' ex'r v. Cooke

How courts have described this case

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

• “In refund suits, there is no doubt that the plaintiff bears the burden of proof as to his or her entitlement to a tax refund.” (citing Young & Rubicam, Inc. v. United States, 187 Ct.Cl. 635, 638, 410 F.2d 1233, 1238 (1969))
• “In refund suits, there is no doubt that the plaintiff bears the burden of proof as to his or her entitlement to a tax refund.” (citing Young & Rubicam, Inc. v. United States, 187 Ct.Cl. 635, 638, 410 F.2d 1233, 1238 (1969))

Source: CourtListener parenthetical corpus (CC0).