§4302

3 cases·1 followed·2 cited—33% support

Statute Text — 26 U.S.C. §4302

Statute text not available for this section.

3 Citing Cases

Estate of William E. DeMuth, Jr., Deceased, Donald L. DeMuth, Executor, Petitioners T.C. Memo. 2022-72 · 2022

(4) The bank becomes accountable for the amount of the item under section 4302 (relating to responsibility of payor [drawee] bank for late return of item).

Lady v. Neal Glaser Marine, Inc. 228 F.3d 598 · Cir.

Hope v. Commissioner 55 T.C. 1020 · 1971