Legal Opinion
James Ihnen Lisa Ihnen v. United States
Court of Appeals for the Eighth Circuit
Decided November 27, 2001No. 00-3799PublishedCited by 9 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
In August 1995, appellants James and Lisa Ihnen reached an informal agreement with the Internal Revenue Service (IRS), resolving their federal income tax liabilities for the years 1986 to 1991. In September 1998, the Ihnens filed administrative refund claims for the taxes, penalties, and interest assessed under the agreement, alleging that the IRS had erroneously determined their tax liabilities for 1986-91. The Ihnens filed these claims more than three years after the agreement had been executed and after the statute of limitations had expired. Thus the IRS could not…
2Cases cited7 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Clark v. Kellogg Co.Court of Appeals for the Eighth Circuit · 2000
- J. W. Cain v. United StatesCourt of Appeals for the Eighth Circuit · 1958
- William Whitney and Barbara Whitney v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Renfro v. Swift Eckrich, Inc.Court of Appeals for the Eighth Circuit · 1995
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Frank W. Smith Janice M. Smith v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Jensen v. HendersonCourt of Appeals for the Eighth Circuit · 2002
- Gregory v. Dillard's, Inc.Court of Appeals for the Eighth Circuit · 2007
- Bonnie J. Jensen v. William J. HendersonCourt of Appeals for the Eighth Circuit · 2002
- Crystal Gregory v. Dillard's Inc.Court of Appeals for the Eighth Circuit · 2007
4 more not listed; retrieve them via the Exa API.