Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-Party

How courts have described this case

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

• rejecting the argument that because tax overpayment was voluntary, IRS was bound to comply with the taxpayer's direction about how to apply that payment; section 6402(a) \clearly gives the IRS discretion to apply a refund to 'any liability' of the taxpayer\
• rejecting the argument that because the tax overpayment was voluntary, the IRS was bound to comply with the taxpayer's direction about how to apply that payment; section 6402(a) \clearly gives the IRS discretion to apply a refund to 'any liability' of the taxpayer\

Source: CourtListener parenthetical corpus (CC0).