Legal Opinion
Richard J. Galuska v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided November 10, 1993No. 92-3591PublishedCited by 18 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
In June 1992 taxpayer Richard J. Galuska filed a petition in the Tax Court seeking a refund for overpayment of income tax for 1986. The court held that no refund was allowable, resulting in this appeal. We affirm.
Facts
On April 15,1987, Galuska filed an application for extension of time to file his income tax return for 1986 until August 15,1987. At the same time, he made a payment of $20,-000, and $3,531 was 'withheld from his wages during 1986. Four months later he filed an application for an additional extension of time, resulting in an extension to October 15, 1987.…
2Cases cited15 opinions
- White v. CommissionerUnited States Tax Court · 1979
- Berry v. CommissionerUnited States Tax Court · 1991
- Allen v. CommissionerUnited States Tax Court · 1992
- Harold D. Curry and Magdalene Curry v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- Domtar Newsprint Sales Limited v. The United StatesUnited States Court of Claims · 1970
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner v. LundySupreme Court of the United States · 1996
- Robin & Diane Miller, Husband and Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1994
- Robert F. Lundy v. Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1995
- Bergersen v. CommissionerUnited States Tax Court · 1995
- Video Training Source, Inc. v. United StatesDistrict Court, D. Colorado · 1998
13 more not listed; retrieve them via the Exa API.