Legal Opinion
Howard Bank v. United States
District Court, D. Vermont
Decided January 29, 1991No. Civ. A. 88-150PublishedCited by 9 opinions
1Opinion of the Court
FINDINGS, CONCLUSIONS, OPINION AND ORDER
PARKER, District Judge.
Plaintiff The Howard Bank, as administrator of the Estate of Thomas C. Sawyer, filed suit seeking a refund of certain estate taxes paid to the United States. The United States Internal Revenue Service (IRS) concedes that it overassessed the value of the Sawyer Estate, but denied a refund on the sole ground that plaintiff failed to file suit within the statutory limitations period set forth in 26 U.S.C. § 6532(a). 1 The government’s motion to dismiss on the same ground, considered as a motion for summary judgment, was denied by the…
2Cases cited12 opinions
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- United States v. DalmSupreme Court of the United States · 1990
- Dipankar Mukherjee, Plaintiff-Appellee/cross-Appellant v. Immigration and Naturalization Service, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Ninth Circuit · 1986
- Juana Estela Corniel-Rodriguez v. Immigration and Naturalization ServiceCourt of Appeals for the Second Circuit · 1976
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Martin v. Valley National BankDistrict Court, S.D. New York · 1991
- Carroll v. United StatesDistrict Court, S.D. New York · 2001
- Ackerman v. United StatesDistrict Court, District of Columbia · 2009
- Cadrecha v. United StatesUnited States Court of Federal Claims · 2012
- Malonek v. United StatesDistrict Court, D. Wyoming · 1996
4 more not listed; retrieve them via the Exa API.