United States v. Nedeau

How courts have described this case

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

• filing claim for refund is condition precedent to maintenance of any suit for recovery of wrongfully assessed tax
• characterizing the phrase “any sum” in section 7422(a) as “all inclusive”

Source: CourtListener parenthetical corpus (CC0).