The E.W. Scripps Company and Subsidiaries v. United States

How courts have described this case

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

• recognizing that it was at least “arguable that interest on an overpayment of tax does not fall within the scope of ‘any internal‐revenue tax’” but declining to reach the issue
• stating that, in Flora II, the “the Supreme Court [held] that the term ‘any sum’ includes interest”
• “That district courts have subject matter jurisdiction over taxpayer suits for interest on tax overpayments at first blush appears so obvious that many courts have found no need to dwell on the question at any great length.”

Source: CourtListener parenthetical corpus (CC0).