Legal Opinion
Kuehn v. United States
United States Court of Claims
Decided July 13, 1973No. 38-73PublishedCited by 15 opinions
1Opinion of the CourtBeNNEtt, Judge
The matter to be decided is defendant’s motion to diKmisg the petition on the ground that the court lacks jurisdiction *475due to the plaintiff’s failure to file a timely claim for tax refund. The primary issue to be resolved is whether, on the facts admitted for purposes of the motion, it can be said that the plaintiff filed a valid “informal” claim for refund within the period required by statute. Upon consideration of the motion and briefs, without oral argument, it is concluded that the plaintiff did not file a timely informal refund claim and that the motion to dismiss the petition should be…
2Cases cited10 opinions
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Newton v. United StatesUnited States Court of Claims · 1958
5 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Lee Martin, of the Estate of Esther S. Martin and Trustee of the Esther S. Martin Living Trust v. The United States of AmericaCourt of Appeals for the Seventh Circuit · 1988
- Wall Industries, Inc. v. United StatesUnited States Court of Claims · 1986
- Stelco Holding Co. v. United StatesUnited States Court of Federal Claims · 1998
- Deluxe Check Printers, Inc. v. United StatesUnited States Court of Claims · 1988
- Kidde Industries, Inc. v. United StatesUnited States Court of Federal Claims · 1997
10 more not listed; retrieve them via the Exa API.