Legal Opinion
Lacy M. Henry, D/B/A Qualified Personnel v. The United States
Court of Appeals for the Federal Circuit
Decided April 12, 1989No. 88-1483PublishedCited by 41 opinions
1Opinion of the Court
COWEN, Senior Circuit Judge.
Lacy M. Henry, d/b/a Qualified Personnel (Henry) appeals from the judgment of the United States Claims Court (Horn, J.), Henry v. United States, 14 Cl.Ct. 795 (1988), holding that the United States (Government) is not estopped from raising the defense of the statute of limitations and that Henry’s suit was therefore untimely. We affirm.
I. Background
The facts underlying this Federal tax case are set forth in the opinion of the Claims Court, id. at 796-98. Briefly, Henry paid FICA and FUTA taxes to the Government during the years 1975 through 1979. After he paid…
2Cases cited12 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Schweiker v. HansenSupreme Court of the United States · 1981
- Hopland Band of Pomo Indians v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Dipankar Mukherjee, Plaintiff-Appellee/cross-Appellant v. Immigration and Naturalization Service, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Ninth Circuit · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- The Ohio National Life Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1990
- Minehan v. United StatesUnited States Court of Federal Claims · 2007
- Tefel v. RenoCourt of Appeals for the Eleventh Circuit · 1999
- I.K. Frazer, Margie P. Berger, Peggy Cothren Jasso, Michael P. Dear, Stewart M. Kenderdine, Edwin Gaston, Jr. And Janice Colley v. United StatesCourt of Appeals for the Federal Circuit · 2002
- United States v. Ford Motor CompanyCourt of Appeals for the Federal Circuit · 2006
36 more not listed; retrieve them via the Exa API.