Legal Opinion
L & H Company, Incorporated v. United States
Court of Appeals for the Seventh Circuit
Decided May 7, 1992No. 91-1969PublishedCited by 9 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
On July 12, 1990, L & H Corporation (“L & H”) filed this action in federal court in order to obtain a tax refund. The Internal Revenue Service (“IRS”) had previously denied L & H’s administrative claim for a refund and had notified it of the disallowance on June 11, 1987. Under the applicable statute of limitations, no suit for a tax refund may be filed “after the expiration of 2 years from the date of mailing by certified mail or registered mail by the Secretary to the taxpayer of a notice of the disallowance of the part of the claim to which the suit or proceeding…
2Cases cited7 opinions
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- 18th Street Leader Stores, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Heinz Haber v. The United StatesCourt of Appeals for the Federal Circuit · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
- Robert G. Rosser v. United StatesCourt of Appeals for the Eleventh Circuit · 1993
- Albert W. Overhauser and Margaret M. Overhauser v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Estate of Orlando v. United StatesUnited States Court of Federal Claims · 2010
- Finkelstein v. United StatesDistrict Court, D. New Jersey · 1996
4 more not listed; retrieve them via the Exa API.