Western International Hotels Company v. The United States

How courts have described this case

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

• concluding that the IRS's statement that refund claim had \been given full consideration\ did not constitute a disallowance or allowance because it \fail[ed] to indicate the determination of that consideration\
• concluding that the IRS’s statement that refund claim had “been given full consideration” did not constitute a disallowance or allowance because it “fail[ed] to indicate the determination of that consideration”
• concluding that the IRS’s statement that refund claim had “been given full consideration” did not constitute a disallowance or allowance because it “fail[ed] to indicate the determination of that consideration”
• taxpayer held barred from suing for a refund more than two years after filing the statutory waiver of notice of claim disallowance

Source: CourtListener parenthetical corpus (CC0).