Legal Opinion
Edgar T. Crismon and Maxine Crismon, His Wife v. United States
Court of Appeals for the Ninth Circuit
Decided March 29, 1977No. 75-3381PublishedCited by 15 opinions
1Per curiam
Taxpayers Edgar T. Crismon and his wife, Maxine (The Crismons), brought suit in the district court below, seeking a tax refund. They claimed a refund of federal taxes paid in the 1966 tax year. The basis was a net operating loss in the tax year 1969 which they proposed to carry back to the year 1966. The district court dismissed the suit for lack of jurisdiction because the Crismons had not filed a proper claim for a refund within the statutory time period. We affirm.
Under 26 U.S.C. § 6511(d)(2)(A) the Crismons had until the 15th day of the 40th month after the end of the taxable year 1969 to…
2Cases cited1 opinion
- Rock v. United StatesDistrict Court, S.D. New York · 1968
3Cited by15 opinions
- David H. Bruce v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Pesch v. CommissionerUnited States Tax Court · 1982
- Dorothy Yuen v. United StatesCourt of Appeals for the Ninth Circuit · 1987
- Northern Life Insurance Company v. United States of America, Northern Life Insurance Company, Plaintiff-Cross v. United States of America, Defendant-CrossCourt of Appeals for the Ninth Circuit · 1982
- VDO-ARGO Instruments, Inc. v. United StatesUnited States Court of Claims · 1983
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