Legal Opinion

Danoff v. United States

Court of Appeals for the Ninth Circuit

Decided June 22, 2005No. 04-56060; D.C. No. CV-03-00945-JVSPublishedCited by 3 opinions

1Opinion of the Court

MEMORANDUM**

Edward Danoff, an attorney, appeals pro se from the district’s order dismissing his complaint for lack of jurisdiction. Danoff filed a complaint seeking a refund of income taxes in the amount of $22,382, which he asserted he overpaid in connection with his 1996 federal income tax return. We have jurisdiction under 28 U.S.C. § 1291. We review de novo, Cement Masons Health & Welfare Trust Fund for No. Calif. v. Stone, 197 F.3d 1003, 1005 (9th Cir.1999), and we affirm.

The district court properly concluded that because Danoff did not file his claim for a tax refund within statutory…

2Cases cited4 opinions

  1. Oscar Socop-Gonzalez v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 2001
  2. United States v. BrockampSupreme Court of the United States · 1997
  3. Cement Masons Health And Welfare Trust Fund For Northern California v. Raymond StoneCourt of Appeals for the Ninth Circuit · 1999
  4. Imperial Plan, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1996

3Cited by3 opinions

  1. Ferguson v. United StatesUnited States Court of Federal Claims · 2014
  2. Gauler v. Internal Revenue ServiceDistrict Court, D. Nevada · 2024
  3. Gauler v. Internal Revenue ServiceDistrict Court, D. Nevada · 2025

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API