Tax Law; Tax Administration and Collection; Wills, Trusts, and Estates Law; Income Tax; Taxation; Internal Revenue Service (i.r.s.); Filing Expiration; Gifts; Administrative Law and Regulatory Procedure; Transferred Money; Equitable Recoupment; Sovereign Immunity
Citations are generated automatically from bibliographic data as a convenience and may not be complete or accurate.
Chicago
United States v. Dalm, 494 U.S. 596 (1990).
https://www.govinfo.gov/app/details/USREPORTS-494/USREPORTS-494-596.
APA
United States v. Dalm, 494 U.S. 596 (1990).
https://www.govinfo.gov/app/details/USREPORTS-494/USREPORTS-494-596.
MLA
United States, Supreme Court. United States v. Dalm. United States Reports, vol. 494, 20 March 1990, p. 596. U.S. Government Publishing Office.
https://www.govinfo.gov/app/details/USREPORTS-494/USREPORTS-494-596.