Saint-Gobain Industrial Ceramics Inc. v. CRC Crystal Research Corp.

How courts have described this case

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

• explaining that before Appellants filed suit against the government in the Court of Federal Claims for a refund, the IRS had asked Appellants twice to provide additional information so that the IRS could process the return, but Appellants had failed to do so
• “A properly executed return must contain a recital of income; without such essential information, the IRS cannot calculate the tax or refund owed upon the return.”

Source: CourtListener parenthetical corpus (CC0).