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Duquesne Law Review

Authors

Paul H. Minton

Abstract

The United States Supreme Court held that a nontaxpayer has standing to bring a tax refund action under the Internal Revenue Code and that the term "taxpayer" in the Internal Revenue Code is not limited to the party assessed a tax.

United States v. Williams, 115 S. Ct. 1611 (1995).

First Page

455

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Law Commons

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