claim for refund
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 516 U.S. 235 - Commissioner v. Lundy · 1996Most cited · 666 citing opinions
a claim for refund of, or credit against, any tax imposed by subtitle A"), but it is apparent from the language of § 6512(b)(3)(B) and the statute as a whole that a claim for refund can be filed separately from a return.
How often courts cite the case defining “claim for refund”
Court decisions citing the opinion that defined “claim for refund” — 664 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.