Scott v. Poggemeyer

How courts have described this case

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

• “the requirement of detail in setting forth [refund] claims is mandatory and ... it must be strictly observed”
• “The whole point of the regulation is to avoid forcing the [Internal Revenue] Service to guess at the basis of a claim for refund and to permit the Service promptly to investigate its merits.”

Source: CourtListener parenthetical corpus (CC0).