Legal Opinion
Georg Schaeffler v. United States
Court of Appeals for the Fifth Circuit
Decided May 3, 2018No. 17-10719PublishedCited by 25 opinions
1Opinion of the Court
KING, Circuit Judge:
Georg and Bernadette Schaeffler were previously married and filed a joint income tax return for the year 2002 on October 15, 2003. They later amended their 2002 tax return in April 2013 and claimed a refund for their overpayment. The Internal Revenue Service denied their claim as untimely. The Schaefflers then initiated this action, seeking the refund. The Government filed a motion to dismiss, arguing that the claim was filed after the general limitations period in I.R.C. § 6511(a) and that the special limitations period in I.R.C. § 6511(d)(3)(A) did not apply as the…
2Cases cited29 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Lamie v. United States TrusteeSupreme Court of the United States · 2004
- John D. Williamson, Plaintiffs-Appellants-Cross v. Gordon G. Tucker, Defendants-Appellees-CrossCourt of Appeals for the Fifth Circuit · 1981
- Lane v. HalliburtonCourt of Appeals for the Fifth Circuit · 2008
- Barrera-Montenegro v. USA & Drug Enforcement AdministrationCourt of Appeals for the Fifth Circuit · 1996
24 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Texas Brine Company, L.L.C. v. Amer Arbitration AsCourt of Appeals for the Fifth Circuit · 2020
- Vicki Linneman v. Vita-Mix Corp.Court of Appeals for the Sixth Circuit · 2020
- PBBM-Rose Hill, Ltd. v. Comm'r of Internal RevenueCourt of Appeals for the Fifth Circuit · 2018
- Sunoco, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2018
- JetPay v. United StatesCourt of Appeals for the Fifth Circuit · 2022
20 more not listed; retrieve them via the Exa API.