Legal Opinion
Basr Partnership v. United States
Court of Appeals for the Federal Circuit
Decided July 29, 2015No. 2014-5037PublishedCited by 20 opinions
1Opinion of the Court
Opinion for the court filed by Circuit Judge CHEN. Concurring opinion filed by Circuit Judge O’MALLEY. Dissenting opinion filed by Chief Judge PROST.
CHEN, Circuit Judge.
This case is an appeal from a tax readjustment and refund action filed in the U.S. Court of Federal Claims (Claims Court). Section 6501(a) of the Internal Revenue Code (I.R.C. or Code) prohibits the Internal Revenue Service (IRS) from assessing tax if more than three years has elapsed from the date of the tax return. Section 6501(c)(1), however, recognizes an exception to this three-year rule and suspends the statute of…
2Cases cited19 opinions
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A.Supreme Court of the United States · 1994
- Barnhart v. Sigmon Coal Co.Supreme Court of the United States · 2002
- Taniguchi v. Kan Pacific Saipan, Ltd.Supreme Court of the United States · 2012
- Badaracco v. CommissionerSupreme Court of the United States · 1984
14 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Springfield Parcel C, LLC v. United StatesUnited States Court of Federal Claims · 2015
- John Finnegan v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 2019
- Basr Partnership v. United StatesCourt of Appeals for the Federal Circuit · 2019
- BASR Partnership Ex Rel. Pettinati v. United StatesUnited States Court of Federal Claims · 2017
15 more not listed; retrieve them via the Exa API.