Legal Opinion
Aloe Vera of America, Inc. v. United States
Court of Appeals for the Ninth Circuit
Decided July 30, 2009No. 07-15577, 07-15579PublishedCited by 22 opinions
1Opinion of the Court
WALLACE, Senior Circuit Judge:
Aloe Vera of America, Inc., Rex Maughan, Ruth Maughan, Maughan Holdings, Inc., Gene Yamagata, and Yamagata Holdings, Inc. (collectively, Aloe Vera), appeal from the district court’s summary judgment against them on their claims under 26 U.S.C. § 7431(a)(1). We must determine whether the statute of limitations in 26 U.S.C. § 7431(d) is jurisdictional. We vacate and remand.
I
Rex Maughan (Maughan) is the owner of Aloe Vera of America, Inc. (AVA), a United States corporation that processes and sells aloe vera products in the United States, Japan, and other countries.…
2Cases cited12 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. KubrickSupreme Court of the United States · 1979
- Sinochem International Co. v. Malaysia International Shipping Corp.Supreme Court of the United States · 2007
- United States v. DalmSupreme Court of the United States · 1990
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kwai Wong v. David BeebeCourt of Appeals for the Ninth Circuit · 2013
- Brookens v. AcostaCourt of Appeals for the D.C. Circuit · 2018
- Arizona Alliance for Retired Americans v. Kristin K. MayesCourt of Appeals for the Ninth Circuit · 2024
- Aloe Vera of America, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 2012
- Douglas John Denoce v. Ronald NeffCourt of Appeals for the Ninth Circuit · 2016
17 more not listed; retrieve them via the Exa API.