United States v. Mapuni

How courts have described this case

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

• examining claims for refund of the federal communications excise tax and recognizing that section 6511(a)’s timeliness requirements applied in the context of articulating “the established legal infrastructure for obtaining a tax refund.”
• “[t]he claim must be filed timely: after the tax has been paid, but before the expiration of the time for filing . . . .”

Source: CourtListener parenthetical corpus (CC0).