Legal Opinion
United States v. Joel Newman
Court of Appeals for the Fifth Circuit
Decided December 12, 1968No. 25072_1PublishedCited by 16 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
This tax appeal presents solely a question of limitations. The government through homogenization of the statute of limitations, waivers, and offers in compromise would give itself twenty-one years to file this suit to collect these taxes. In so doing, the government has given itself a limitations period of truly Rip Van Winkle proportions. The taxpayer in the court below successfully asserted that the government’s cause of action was barred by the limitations provisions of the Internal Revenue Code. 1
In determining whether the government’s action was barred by…
2Cases cited11 opinions
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- United States v. UpdikeSupreme Court of the United States · 1930
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Kavanagh v. NobleSupreme Court of the United States · 1948
6 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Resolution Trust Corporation, as Receiver for Midwest Savings Association, F.A. v. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Cedar Minn Realty Corp., Its General Partner Minncedar Land Limited Partnership Midunited Building Company Limited Partnership, a Minnesota Limited Partnership Midrock Land Corp., Its General Partner Rockminn Leasing Corp., Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Chemical Bank Norstar Bank Federal Home Loan Bank of Des Moines, Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A., Midwest Federal Savings and Loan Association of Minneapolis, in Receivership Midwest Savings Association, F.A., in Receivership and Conservatorship. Resolution Trust Corporation, as Receiver for Midwest Savings Association, F.A. v. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Cedar Minn Realty Corp., Its General Partner Minncedar Land Limited Midunited Building Company Limited Partnership, a Minnesota Limited Partnership Midrock Land Corp., Its General Partner Rockminn Leasing Corp. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership, Chemical Bank Norstar Bank Federal Home Loan Bank of Des Moines, Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A. Midwest Federal Savings and Loan Association of Minneapolis, in Receivership Midwest Savings Association, F.A., in Receivership and Conservatorship, Resolution Trust Corporation, as Receiver for Midwest Savings Association, F.A. v. Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Cedar Minn Realty Corp., Its General Partner Minncedar Land Limited Midunited Building Company Limited Partnership, a Minnesota Limited Partnership Midrock Land Corp., Its General Partner Rockminn Leasing Corp., Cedarminn Building Limited Partnership, a Minnesota Limited Partnership, Chemical Bank Norstar Bank Federal Home Loan Bank of Des Moines, (Two Cases) Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A. Midwest Federal Savings and Loan Association of Minneapolis, in Receivership Midwest Savings Association, F.A., in Receivership and Conservatorship, Cedarminn Building Limited Partnership, a Minnesota Limited Partnership Minncedar Land Limited, a Minnesota Limited Partnership Midunited Building Limited Partnership, a Minnesota Limited Partnership Rockminn Leasing Corp., a Minnesota Corporation v. Resolution Trust Corporation, a Government Corporation, and in Its Capacity as Receiver of Midwest Federal Savings and Loan Association of Minneapolis and as Conservator and Receiver for Midwest Savings Association, F.A.Court of Appeals for the Eighth Circuit · 1992
- Knutzen v. Eben Ezer Lutheran Housing CenterCourt of Appeals for the Tenth Circuit · 1987
- Liane B. Foutz v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- Carazo v. Secretario de HaciendaSupreme Court of Puerto Rico · 1987
- Klingshirn v. United States (In Re Klingshirn)Bankruptcy Appellate Panel of the Sixth Circuit · 1997
11 more not listed; retrieve them via the Exa API.