Legal Opinion
Abbott Laboratories v. United States
Court of Appeals for the Federal Circuit
Decided July 29, 2009No. 2009-5014PublishedCited by 25 opinions
1Opinion of the Court
PROST, Circuit Judge.
Appellant Abbott Laboratories (“Abbott”) appeals from the dismissal of its suit in the United States Court of Federal Claims. Abbott Labs. v. United States, 84 Fed.Cl. 96 (2008). For the reasons set forth below, we affirm.
BACKGROUND
Generally, the government must assess any taxes owed within three years of the date the taxpayer filed its return. 26 U.S.C. § 6501(a). However, 26 U.S.C. § 6501(c)(4) permits the government and the taxpayer to agree to an extension of the assessment period. If the government receives the benefit of additional time in which to assess any taxes…
2Cases cited17 opinions
- Auer v. RobbinsSupreme Court of the United States · 1997
- Burlington Truck Lines, Inc. v. United StatesSupreme Court of the United States · 1962
- Bowen v. Georgetown University HospitalSupreme Court of the United States · 1988
- Bowles v. Seminole Rock & Sand Co.Supreme Court of the United States · 1945
- Martin v. Occupational Safety & Health Review CommissionSupreme Court of the United States · 1991
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3Cited by25 opinions
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- Reizenstein v. ShinsekiCourt of Appeals for the Federal Circuit · 2009
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- Home Products International, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2011
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