Legal Opinion
Dickow v. United States
Court of Appeals for the First Circuit
Decided August 19, 2011No. 10-2151PublishedCited by 12 opinions
1Opinion of the Court
LYNCH, Chief Judge.
Plaintiff D. Charles Dickow, Executor of the Estate of Margaret W. Dickow, brought suit in 2009 seeking a refund of federal estate taxes in the sum of $237,818.48 that he says were erroneously paid.
Pursuant to 26 U.S.C. § 6511(a), a taxpayer seeking such a refund must file his refund claim within three years of filing the tax return or within two years from the time the tax was paid, whichever is later.' Furthermore, for taxpayers who claim a refund within three years of filing the return, § 6511(b)(2)(A) substantively limits the amount of any such refund to the portion of…
2Cases cited24 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Udall v. TallmanSupreme Court of the United States · 1965
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Thomas Jefferson University v. ShalalaSupreme Court of the United States · 1994
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
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3Cited by12 opinions
- Shafmaster v. United StatesCourt of Appeals for the First Circuit · 2013
- Field v. NapolitanoCourt of Appeals for the First Circuit · 2011
- Maine Medical Center v. United StatesCourt of Appeals for the First Circuit · 2012
- Viropharma Incorporated v. HamburgDistrict Court, District of Columbia · 2012
- Stauffer v. Internal Revenue Serv.District Court, District of Columbia · 2017
7 more not listed; retrieve them via the Exa API.