Legal Opinion
Computervision Corp. v. United States
Court of Appeals for the Federal Circuit
Decided April 20, 2006No. 2005-5014PublishedCited by 81 opinions
1Opinion of the Court
DYK, Circuit Judge.
Computervision Corporation (“Compu-tervision”) appeals the decision of the United States Court of Federal Claims which held that Computervision is not entitled to a refund of deficiency interest assessed and paid with respect to its 1982 tax year. The court granted the United States’ motion to dismiss on the ground that the statute of limitations barred an interest suspension claim because the plaintiff failed to file a claim with the Internal Revenue Service (“IRS”) until more than 10 years after the expiration of the two year limitation period of 26 U.S.C. § 6511(a). The…
2Cases cited53 opinions
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- South Corporation and Seal Fleet, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1982
- United States v. BrockampSupreme Court of the United States · 1997
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
48 more not listed; retrieve them via the Exa API.
3Cited by81 opinions
- Minehan v. United StatesUnited States Court of Federal Claims · 2007
- Cencast Services, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Dumont v. United StatesUnited States Court of Federal Claims · 2009
- Stephens v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Blakley v. United StatesCourt of Appeals for the Federal Circuit · 2010
76 more not listed; retrieve them via the Exa API.