United States v. Yarborough

How courts have described this case

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

• rejecting plaintiff's attempt to characterize its tax refund claim as a claim for recision of a contract based on mutual mistake of fact, and counseling fidelity to the mechanisms of the revenue laws unless Congress has expressly allowed a departure
• “The Supreme Court has been very strict in insisting that, before the concept of an account stated can be used, it must be shown beyond peradventure that the Government has in fact agreed with, and communicated to, the taxpayer its intention to pay a stated sum.”

Source: CourtListener parenthetical corpus (CC0).