Legal Opinion
United States v. Neary (In Re Armstrong)
Court of Appeals for the Fifth Circuit
Decided March 8, 2000No. 98-10814PublishedCited by 23 opinions
1Opinion of the Court
BENAVIDES, Circuit Judge:
The United States of America, on behalf of the Internal Revenue Service [IRS], appeals from the district court’s affirmation of a bankruptcy decision granting the trustee of debtor’s estate a refund of taxes. At issue in this case is which statute controls when the statute of limitations for filing a tax refund claim, contained in the Internal Revenue Code, and the turnover provision for Chapter 7 bankruptcy appear to be in conflict. On the narrow and unusual set of facts before us, we find that the Internal Revenue Code provisions control in this case and therefore…
2Cases cited23 opinions
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- United States v. Whiting Pools, Inc.Supreme Court of the United States · 1983
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- Deal v. United StatesSupreme Court of the United States · 1993
- United States v. BrockampSupreme Court of the United States · 1997
18 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Valdez v. CockrellCourt of Appeals for the Fifth Circuit · 2001
- In Re Yorkshire, LLCCourt of Appeals for the Fifth Circuit · 2008
- Gordon Justice, Jr. v. Delbert Hosemann, etCourt of Appeals for the Fifth Circuit · 2014
- Weinman v. Graves (In Re Graves)Court of Appeals for the Tenth Circuit · 2010
- In Re BourneUnited States Bankruptcy Court, E.D. Tennessee · 2001
18 more not listed; retrieve them via the Exa API.