United States v. Karnes

How courts have described this case

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

• exercising jurisdiction over a claim for statutory interest where the underlying entitlement to a refund was not at issue, but rather, the issue was “the ‘date of overpayment’ of the refunded taxes”
• “the Service’s normal practice has been and is to pay interest on retroactive refunds of taxes.”
• jurisdiction to allow interest on a tax refund pursuant to tax treaty that created right to retroactive refund of taxes
• jurisdiction to allow interest on a tax refund pursuant to tax treaty that created right to retroactive refund of taxes
• allowance of interest on tax refund

Source: CourtListener parenthetical corpus (CC0).