Legal Opinion
Lois Anderson v. United States
Court of Appeals for the Ninth Circuit
Decided June 5, 1992No. 91-35396PublishedCited by 114 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
Lois Anderson filed suit to recover a federal income tax refund for 1984. The sole issue before the district court was whether Anderson had filed a timely claim for refund. The district court held that she had, 746 F.Supp. 15, and the government appeals. We have jurisdiction under 28 U.S.C. § 1291 (1988) and affirm the district court’s decision.
BACKGROUND
Anderson asserts that on September 15, 1986 she mailed her 1984 federal tax return to the IRS requesting a refund. 1 According to the IRS, that return was never received. When Anderson filed her 1985 federal income…
2Cases cited16 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Rosenthal v. WalkerSupreme Court of the United States · 1884
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
11 more not listed; retrieve them via the Exa API.
3Cited by114 opinions
- United States v. $191,910.00 in U.S. Currency, Bruce R. Morgan, Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1994
- Charles James Witt v. Roadway Express, Jim Kasperski, Teamsters Local No. 41, and Warren StevensCourt of Appeals for the Tenth Circuit · 1998
- Jean Schmitz Leonard Schmitz v. Carlos J. Zilveti, III Nicholas S. Meris Prudential-Bache Securities Inc., AKA Prudential Securities, Inc.Court of Appeals for the Ninth Circuit · 1994
- Frank Huizar v. Tom CareyCourt of Appeals for the Ninth Circuit · 2001
- Michelle La Nette Nunley v. City of Los AngelesCourt of Appeals for the Ninth Circuit · 1995
109 more not listed; retrieve them via the Exa API.