The Neptune Mutual Association, Ltd. Of Bermuda v. The United States, Defendant/cross-Appellant

How courts have described this case

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

• unless the taxpayer provides information permitting the IRS to calculate the actual taxes due, a return does not function as such

Source: CourtListener parenthetical corpus (CC0).