Legal Opinion
Wachovia Bank, N.A. Ex Rel. George C. Nunamann Trust v. United States
Court of Appeals for the Eleventh Circuit
Decided July 13, 2006No. 05-12814PublishedCited by 47 opinions
1Opinion of the Court
CARNES, Circuit Judge:
The Beatles’ taxman told us what we’d see:
“There’s one for you, nineteen for me.” 1
But if we really want some funds to free, how soon does asking have to be?
Doggerel aside, the issue presented in this case is whether the statute of limitations period set forth in 26 U.S.C. § 6511(a) applies to claims for refunds made by those who have mistakenly filed a return and paid tax when they were not actually required to file a tax return. And as the Beatles probably would have guessed, the lamentable answer is yes.
I
Wachovia Bank is the trustee for the George C. Nunamann Trust,…
2Cases cited17 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Davis v. Michigan Department of the TreasurySupreme Court of the United States · 1989
- K Mart Corp. v. Cartier, Inc.Supreme Court of the United States · 1988
- United States v. DalmSupreme Court of the United States · 1990
- Towne v. EisnerSupreme Court of the United States · 1918
12 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- RadioShack Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Nguyen v. United StatesCourt of Appeals for the Eleventh Circuit · 2009
- Serrano v. U.S. Attorney GeneralCourt of Appeals for the Eleventh Circuit · 2011
- U.S. Federal Credit Union v. Gateway Radiology Consultants, P.A.Court of Appeals for the Eleventh Circuit · 2020
- Nguyen v. United StatesCourt of Appeals for the Eleventh Circuit · 2008
42 more not listed; retrieve them via the Exa API.