State Of Iowa, Vs. Cary Lee Straw

How courts have described this case

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

• holding that the Commissioner may not use deficiency procedures to collect an erroneous refund that does not give rise to a deficiency
• stating that tentative refunds paid to the former common parent of an affiliated group were paid to the wrong taxpayer; accordingly, the refunds were nonrebate refunds that were not recoverable from the successor common parent through the deficiency procedures
• “Of course, if the common parent ceases to exist, its authority to act for the group terminates.”
• “Of course, if the common parent ceases to exist, its authority to act for the group terminates.”
• “Of course, if the common parent ceases to exist, its authority to act for the group terminates.”
• “A nonrebate refund, however, is issued, not because of a determination by the Commissioner that the tax paid is not owing, but for some other reason, such as a mistake made by the Commissioner.”

Source: CourtListener parenthetical corpus (CC0).