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· 10/30/1992

Samuel v. Sotir and Norman P. Johnson v. United States

Citations

  • 978 F.2d 29
  • 978 F.3d 29
  • 71 A.F.T.R.2d (RIA) 314
  • 1992 U.S. App. LEXIS 28274
  • 1992 WL 312708

How courts have described this case

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

  • “When a taxpayer makes a voluntary payment without indicating the liability to because Birger did not the pay “more than [was] rightfully due” when considering its tax liability as a whole. Jones v. Liberty Glass Co., 332 U.S. 524, 531 (1947

Source: CourtListener parenthetical corpus (CC0).

Judges: Torruella, Cyr, Boudin

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.