Legal Opinion
Harper International Corp. v. United States
United States Court of Federal Claims
Decided January 12, 2015No. 14-492 TPublishedCited by 6 opinions
1Opinion of the Court
Motion to Dismiss, RCFC 12(b)(1); 26 U.S.C. § 1346 (United States as defendant); 26 U.S.C. § 6511 (Limitations on credit or refund); 26 U.S.C. § 6532 (Statute of Limitations for tax refund claims); 26 U.S.C. § 7422 (Jurisdictional prerequisites for tax refund claims); 26 C.F.R. § 301.7502-1 (Timely mailing of documents and payments treated as timely filed and paying).
MEMORANDUM OPINION AND FINAL ORDER
BRADEN, Judge.
I. RELEVANT FACTUAL BACKGROUND. 1
Harper International Corp. (“Harper” or “Plaintiff’) is a New York corporation engaged in the design and production of thermal processing solutions…
2Cases cited15 opinions
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- Schweiker v. HansenSupreme Court of the United States · 1981
- Colonel David W. Palmer, II v. United StatesCourt of Appeals for the Federal Circuit · 1999
- Rhi Holdings, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1998
- Sig and Barbara Shore v. United StatesCourt of Appeals for the Federal Circuit · 1993
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3Cited by6 opinions
- Fremuth v. United StatesUnited States Court of Federal Claims · 2016
- Bowerman v. United StatesUnited States Court of Federal Claims · 2019
- Gaynor v. United StatesUnited States Court of Federal Claims · 2020
- Hale v. United StatesUnited States Court of Federal Claims · 2019
- Peretz v. United StatesUnited States Court of Federal Claims · 2020
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