Pettibone Corporation 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.

• section 6402(a) \leaves to the Commissioner's discretion whether to apply overpayments to delinquencies or to refund them to the taxpayer\
• section 6402(a) \leaves to the Commissioner's discretion whether to apply overpayments to delinquencies or to refund them to the taxpayer\
• section 6402(a) \leaves to the Commissioner's discretion whether to apply overpayments to delinquencies or to refund them to the taxpayer\
• section 6402(a) \leaves to the Commissioner's discretion whether to apply overpayments to delinquencies or to refund them to the taxpayer\

Source: CourtListener parenthetical corpus (CC0).