Legal Opinion
Aaron L. Kolom and Serita Kolom v. United States
Court of Appeals for the Ninth Circuit
Decided August 15, 1986No. 85-5970PublishedCited by 18 opinions
1Opinion of the Court
JAMESON, District Judge:
Aaron L. and Serita 1 Kolom seek a refund for double payment of the federal minimum tax assessed upon their exercise of company stock options, an item of tax preference. The Internal Revenue Service (IRS) contends that the statute of limitations bars Kolom’s claim for refund. The district court found that the claim was timely filed, based on the mitigation provisions of Sections 1311-1314 of the Internal Revenue Code of 1954 (IRC or Code), enacted to relieve the harsh effect of statutes of limitations in specified circumstances. The district court accordingly entered a…
2Cases cited19 opinions
- Hormel v. HelveringSupreme Court of the United States · 1941
- Bull v. United StatesSupreme Court of the United States · 1935
- Stone v. WhiteSupreme Court of the United States · 1937
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- United States v. Kenneth Joe Whitten, John Elmer Gaiefsky, Jack Wayne Gish, Richard Lawrence ShimelCourt of Appeals for the Ninth Circuit · 1983
14 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. DalmSupreme Court of the United States · 1990
- First Chicago Corporation v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1988
- Estate of Frank Branson, Deceased Mary M. March v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Mary Helen Parker and Jean Parker Griffith v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- Fadner v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2007
13 more not listed; retrieve them via the Exa API.