Legal Opinion
Brian Miller v. United States
Court of Appeals for the Sixth Circuit
Decided March 3, 1986No. 84-3896PublishedCited by 102 opinions
1Per curiam
Plaintiff Miller appeals the District Court’s grant of defendant’s motion to dismiss for lack of subject matter jurisdiction. The District Court held that because the filing of a refund claim is a jurisdictional prerequisite to a tax refund action, 26 U.S.C. § 7422(a) (Internal Revenue Code of 1954, “the Code”), and since plaintiff’s claim for refund was not timely filed, the court had no jurisdiction to entertain the suit.
The Internal Revenue Service (“I.R.S.”) disallowed losses claimed from one of plaintiff’s business activities spanning the years 1976-79. Plaintiff paid deficiency…
2Cases cited16 opinions
- Data Disc, Incorporated v. Systems Technology Associates, Inc.Court of Appeals for the Ninth Circuit · 1977
- United States v. LombardoSupreme Court of the United States · 1916
- Sylvan v. CommissionerUnited States Tax Court · 1975
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- James E. Shipley and Patricia B. Shipley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
11 more not listed; retrieve them via the Exa API.
3Cited by102 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
- Raymark Industries, Inc. v. United StatesUnited States Court of Claims · 1988
- James B. Thomas, Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 1999
- Philadelphia Marine Trade Ass'n-International Longshoremen's Ass'n Pension Fund v. CommissionerCourt of Appeals for the Third Circuit · 2008
97 more not listed; retrieve them via the Exa API.