Legal Opinion
Francis H. Ameel, Administrator D.B.N. Estate of Mary E. Ameel v. United States
Court of Appeals for the Sixth Circuit
Decided June 3, 1970No. 19983PublishedCited by 32 opinions
1Opinion of the Court
CELEBREZZE, Circuit Judge.
This is an appeal from a judgment of the United States District Court for the Eastern District of Michigan granting the Government’s motion to dismiss for lack of jurisdiction over the subject matter. The Appellant seeks refund of federal estate taxes alleged to have been erroneously assessed and collected against the estate. Section 7422 of the Internal Revenue Code of 1954, 26 U.S.C. § 7422 (1964). The District Court granted Appellee’s motion to dismiss the action on the grounds that the Appellant’s claim for refund was not filed within the applicable statute of…
2Cases cited8 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- David F. Ertman and Jane Ertman v. United StatesCourt of Appeals for the Second Circuit · 1999
- Nagle v. Acton-Boxborough Regional School DistrictCourt of Appeals for the First Circuit · 2009
- Fehrs Finance Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Eighth Circuit · 1973
27 more not listed; retrieve them via the Exa API.