Legal Opinion
Robert F. Lundy v. Internal Revenue Service
Court of Appeals for the Fourth Circuit
Decided January 30, 1995No. 94-1260PublishedCited by 14 opinions
1Opinion of the Court
Reversed and remanded by published opinion. Judge RUSSELL wrote the opinion, in which Judge MICHAEL and Judge MESSITTE joined.
OPINION
DONALD RUSSELL, Circuit Judge:
Robert F. Lundy appeals the judgment of the United States Tax Court denying his claim for a refund of income taxes withheld in 1987. This ease requires this Court to interpret sections 6511 and 6512 of the Internal Revenue Code (the “Code”) to determine whether Lundy’s refund claim was timely.
I
Lundy was employed in 1987 and had federal income tax withheld from his wages. He did not file a tax return by April 15,1988, the due date…
2Cases cited7 opinions
- White v. CommissionerUnited States Tax Court · 1979
- Berry v. CommissionerUnited States Tax Court · 1991
- Robin & Diane Miller, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Allen v. CommissionerUnited States Tax Court · 1992
- Richard J. Galuska v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
- Simon v. City and County of San FranciscoCourt of Appeals for the Ninth Circuit · 2025
- Owen A. Moran and Jean B. Moran v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- Robinson v. Comm'rUnited States Tax Court · 2002
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
9 more not listed; retrieve them via the Exa API.