United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'Brien

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 taxpayer met the claim requirement where the taxpayer first filed a timely letter with the IRS that re- quested a refund, and subsequently, filed a formal refund claim
• characterizing the adequacy or sufficiency of an informal refund claim as primarily a question of fact
• characterizing the adequacy or sufficiency of an informal refund claim as primarily a question of fact
• “courts generally agree than an informal refund claim must have a written component” (internal quotation marks and citations omitted)
• counsel for the taxpayer trusts had written a letter to the taxing authority regarding a settlement of the subject tax dispute that would involve refunds
• government must prove that a refund was paid, the amount of the refund, that its suit is timely, and that the claim for the refund was untimely

Source: CourtListener parenthetical corpus (CC0).