Legal Opinion
Ned Miller and Frances Miller v. The United States of America
Court of Appeals for the Second Circuit
Decided July 11, 1974No. 911, Docket 73-2756PublishedCited by 42 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge:
This is an appeal from an order of the United States District Court for the Eastern District of New York, Mark A. Costantino, Judge, dismissing taxpayers’ refund action on the grounds that the statute of limitations had expired. 365 F.Supp. 383 (1973). Because we agree with the taxpayers that the Commissioner is precluded from pleading the statute of limitations because he inadvertently led them to believe that their filing deadline had been extended, we reverse.
The relevant facts are unusual, but not unique. Taxpayers are husband and wife who elected to pay a…
2Cases cited28 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Order of Railroad Telegraphers v. Railway Express Agency, Inc.Supreme Court of the United States · 1944
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
23 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Boulez v. CommissionerUnited States Tax Court · 1981
- Lacy M. Henry, D/B/A Qualified Personnel v. The United StatesCourt of Appeals for the Federal Circuit · 1989
- Barry I. Fredericks v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1997
- Southeast Bank of Orlando v. United StatesUnited States Court of Claims · 1982
- Robert G. Rosser v. United StatesCourt of Appeals for the Eleventh Circuit · 1993
37 more not listed; retrieve them via the Exa API.