Legal Opinion
Robin & Diane Miller, Husband and Wife v. United States
Court of Appeals for the Ninth Circuit
Decided October 20, 1994No. 93-35000PublishedCited by 27 opinions
1Opinion of the Court
WIGGINS, Circuit Judge:
Robin and Diane Miller (“Taxpayers”) seek a refund of federal income taxes withheld from their wages. They filed an action in district court pursuant to 28 U.S.C. § 1346(a)(1). The district court dismissed the action as untimely. We have jurisdiction over the final judgment pursuant to 28 U.S.C. § 1291 and affirm the district court.
FACTS
Taxpayers failed to prepare a timely income tax return for tax year 1986. In either June 1989 or February 1990, the Internal Revenue Service prepared a substitute return for that year pursuant to 26 U.S.C. (I.R.C.) § 6020(b). The IRS…
2Cases cited10 opinions
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
- Dolores J. Russell v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- United States v. Tami M. LecoeCourt of Appeals for the Ninth Circuit · 1991
- Allen v. CommissionerUnited States Tax Court · 1992
5 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
- Dunn & Black, P.S. v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Astrid E.A. Omohundro, Individually and as the Beneficiary of the Estate of Stuart W. Omohundro v. United StatesCourt of Appeals for the Ninth Circuit · 2002
- Marsha Hatch Ingham v. United StatesCourt of Appeals for the Ninth Circuit · 1999
- Imperial Plan, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1996
22 more not listed; retrieve them via the Exa API.