WAVERLY 1 AND 2, LLC v. WAVERLY AT LAS OLAS CONDO ASSOC

How courts have described this case

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

• “any payment by a taxpayer of a barred tax liability, whether voluntary or involuntary, automatically becomes an ‘overpayment’ and hence subject to mandatory refund [under section 6402(a)]”
• “any payment by a taxpayer -8- of a barred tax liability, whether voluntary or involuntary, automatically becomes an ‘overpayment’ and hence subject to mandatory refund [under section 6402(a)]”

Source: CourtListener parenthetical corpus (CC0).