Legal Opinion
Dolores J. Russell v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 2, 1982No. 80-7730PublishedCited by 55 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
Appellant Russell seeks relief from the harsh effects of a misunderstanding about the procedural rules allocating jurisdiction between the Tax Court and the district courts. The trouble stems from Russell’s failure to argue the merits of a refund claim in a Tax Court deficiency contest because she mistakenly believed that it could be pursued in a previously filed district court action. The district court case was reversed on appeal by this court due to lack of jurisdiction. Russell v. United States, 592 F.2d 1069 (9th Cir.), cert. denied, 444 U.S. 946, 100 S.Ct. 308,…
2Cases cited19 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Lathan v. BrinegarCourt of Appeals for the Ninth Circuit · 1974
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Bryant v. YellenSupreme Court of the United States · 1980
14 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- Joseph Toussaint, Plaintiffs/appellees/cross-Appellants v. Daniel McCarthy Defendants/appellants/cross-AppelleesCourt of Appeals for the Ninth Circuit · 1986
- The Export Group Emilio Figueroa Jack Andrews v. Reef Industries, Inc., and Mexican Coffee InstituteCourt of Appeals for the Ninth Circuit · 1995
- Ben Abatti and Margaret Abatti v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- State v. WhiteWashington Supreme Court · 1998
- In Re Activision Securities LitigationDistrict Court, N.D. California · 1985
50 more not listed; retrieve them via the Exa API.