Legal Opinion
Welch v. United States
Court of Appeals for the Federal Circuit
Decided May 18, 2012No. 2011-5090PublishedCited by 14 opinions
1Opinion of the Court
O’MALLEY, Circuit Judge.
Appellants Joshua Welch and Alejandra de Losada appeal from a judgment of the Court of Federal Claims, finding that they are not entitled to refunds of $142,277.55 and $725,205.28 paid to the IRS for tax deficiencies in tax year 1992 and tax year 1995, respectively. The Internal Revenue Service (“IRS”) must assess any tax deficiency within the applicable limitations period, or the taxpayer is relieved of the obligation to pay the deficiency. The parties dispute whether the IRS properly mailed the two notices of deficiency at issue here prior to December 31, 2000,…
2Cases cited17 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Pietanza v. CommissionerUnited States Tax Court · 1989
- Adams v. United StatesCourt of Appeals for the Federal Circuit · 2006
12 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lisa Edwards v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2015
- Cropper v. CommissionerCourt of Appeals for the Tenth Circuit · 2016
- David B. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2021
- United States v. Joseph D. MeyerCourt of Appeals for the Eighth Circuit · 2019
- United States v. NugentDistrict Court, E.D. Kentucky · 2018
9 more not listed; retrieve them via the Exa API.