Legal Opinion
James R. Cohen and Joanne D. Cohen v. The United States
Court of Appeals for the Federal Circuit
Decided June 4, 1993No. 92-5013PublishedCited by 34 opinions
1Opinion of the Court
EDWARD S. SMITH, Senior Circuit Judge.
In this income tax case, the United States appeals the decision of the United States Claims Court 1 granting the Cohens’ motion for summary judgment, entered August 6, 1991, as well as that court’s order of August 14, 1991, denying the United States’ motion for reconsideration. We affirm.
Issue
Whether the remittance to the IRS made by the Cohens on April 23, 1987, under protest, after a statutory notice of deficiency but before expiration of the period for assess ment, was a “payment” of tax or a mere “deposit” which should be refunded due to untimely…
2Cases cited6 opinions
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- Rosenman v. United StatesSupreme Court of the United States · 1945
- National Cable Television Association, Inc. v. American Cinema Editors, Inc.Court of Appeals for the Federal Circuit · 1991
- Charles Leich and Company v. The United StatesUnited States Court of Claims · 1964
- Cohen v. United StatesUnited States Court of Claims · 1991
1 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- State of Montana v. United StatesCourt of Appeals for the Federal Circuit · 1997
- New York Life Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Bankers Trust New York Corporation and Consolidated Subsidiaries v. United StatesCourt of Appeals for the Federal Circuit · 2000
- Alexander v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Ronald C. Bachner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
29 more not listed; retrieve them via the Exa API.