Legal Opinion
Alexander v. United States
Court of Appeals for the Fifth Circuit
Decided February 15, 1995No. 93-01967PublishedCited by 48 opinions
1Opinion of the Court
GARWOOD, Circuit Judge:
Plaintiff-appellant Thomas Alexander (Alexander) sued defendant-appellee United States (the Service) for a refund of federal income taxes assessed and collected after the expiration of the limitations period on assessment. The Service and Alexander filed cross-motions for summary judgment. The district court granted the Service’s motion and entered final judgment against Alexander, 829 F.Supp. 199, who now appeals. We reverse.
Facts and Proceedings Below
Alexander was a limited partner in Columbia Building, Ltd. (Columbia). In his timely 1984 tax return, Alexander…
2Cases cited13 opinions
- Abbott v. Equity Group, Inc.Court of Appeals for the Fifth Circuit · 1993
- Hennessy v. BaconSupreme Court of the United States · 1890
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Columbia Bldg. v. CommissionerUnited States Tax Court · 1992
- James R. Cohen and Joanne D. Cohen v. The United StatesCourt of Appeals for the Federal Circuit · 1993
8 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Duffie v. United StatesCourt of Appeals for the Fifth Circuit · 2010
- Banc One Capital Partners Corp. v. KneipperCourt of Appeals for the Fifth Circuit · 1995
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Hoffman v. Comm'rUnited States Tax Court · 2002
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
43 more not listed; retrieve them via the Exa API.