Legal Opinion

Crnkovich v. United States

Court of Appeals for the Federal Circuit

Decided February 1, 2000No. 99-5069PublishedCited by 30 opinions

1Per curiam

The United States Court of Federal Claims granted judgment to William P. Skinner and Mary W. Skinner on their tax refund claims. See Skinner v. United States, No. 95-599-T (CFC Feb. 10, 1999) (judgment). In its thorough and well-reasoned opinion, the trial court held that the Internal Revenue Service did not assess the Skinners within the applicable statutory time period. Crnkovich v. United States, 41 Fed.Cl. 168, 180 (1998). Final judgment was entered in favor of the Skinners after the United States chose not to contend that the Skinners had impliedly waived the requirement that the…

2Cases cited10 opinions

  1. United States v. BrockampSupreme Court of the United States · 1997
  2. Commissioner v. LundySupreme Court of the United States · 1996
  3. Raymond E. And Dorothy J. O'Bryant v. United StatesCourt of Appeals for the Seventh Circuit · 1995
  4. Adams v. CommissionerUnited States Tax Court · 1985
  5. James R. Cohen and Joanne D. Cohen v. The United StatesCourt of Appeals for the Federal Circuit · 1993

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3Cited by30 opinions

  1. Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
  2. James Giesler and Luke Coniglio (Doing Business as Central Park Company) v. United States, Defendant-CrossCourt of Appeals for the Federal Circuit · 2000
  3. Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
  4. Ad Global Fund, Llc, by and Through North Hills Holding, Inc., a Partner Other Than the Tax Matters Partner v. United StatesCourt of Appeals for the Federal Circuit · 2007
  5. Keener v. United StatesUnited States Court of Federal Claims · 2007

25 more not listed; retrieve them via the Exa API.

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