Legal Opinion
A.A. Washton and Alice G. Washton v. United States
Court of Appeals for the Second Circuit
Decided December 23, 1993No. 341, Docket 93-6072PublishedCited by 12 opinions
1Per curiam
A.A. Washton and Alice G. Washton appeal from Judge Nevas’s granting of the government’s motion for summary judgment on their claim for a refund on the ground that it is time barred under 26 U.S.C. § 6511(a) (1988). We affirm.
During 1981 and 1982, the taxpayers made estimated tax payments of $71,250 for their 1981 federal income tax liability. They applied for three extensions of time to delay the filing of their 1981 federal income tax return. Each extension was granted, thus postponing the filing deadline until October 15, 1982. The taxpayers claim that they mailed their 1981 tax return by…
2Cases cited7 opinions
- Lois Anderson v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- Thomas and Delilah Boccuto v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- Nick L. Surowka and Christine L. Surowka v. United StatesCourt of Appeals for the Sixth Circuit · 1990
2 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- American Girl, LLC v. ZembrkaCourt of Appeals for the Second Circuit · 2024
- Philadelphia Marine Trade Ass'n-International Longshoremen's Ass'n Pension Fund v. CommissionerCourt of Appeals for the Third Circuit · 2008
- Maine Medical Center v. United StatesCourt of Appeals for the First Circuit · 2012
- Crook v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Weisman v. Internal Revenue ServiceDistrict Court, S.D. New York · 1997
7 more not listed; retrieve them via the Exa API.