MAGRUDER, Circuit Judge.
This is not the usual case in which the taxpayer is suing to obtain a refund of taxes allegedly paid contrary to law; rather, here the United States is suing to recover a refund (as the government is permitted to do pursuant to 26 U.S.C. § 7405(b)) where the refund is alleged to have been allowed by mistake and paid by the Commissioner. It seems to us to follow inescapably that the United States, as plaintiff in this case, bears the ultimate...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
