Legal Opinion
TLI, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided November 29, 1996No. 95-10582PublishedCited by 16 opinions
1Opinion of the Court
DENNIS, Circuit Judge:
TLI, Inc. filed this federal income tax refund action contending that its claims were not barred by the statute of limitations because it had satisfied the requirements of the “mitigation” provisions, §§ 1311 and 1314 of the Internal Revenue Code, for lifting the bar of the statute of limitations respecting its otherwise untimely administrative claims for refunds for 1983 and 1984, and that in any event, § 108(a)(2) of the Bankruptcy Code extended its time for filing its claim for refund for the 1984 tax year. The parties filed motions for summary judgment. The district…
2Cases cited9 opinions
- International Shortstop, Inc., and Sam Talkington v. Rally's, Inc.Court of Appeals for the Fifth Circuit · 1991
- Escondido Mutual Water Co. v. La Jolla Band of Mission IndiansSupreme Court of the United States · 1984
- Brown v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Samuel M. Longiotti Betty C. Longiotti v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- In Re CarterUnited States Bankruptcy Court, D. Kansas · 1991
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Lawrence H. Ramming v. United States of America, John Thomas Cloud v. United StatesCourt of Appeals for the Fifth Circuit · 2001
- Securities and Exchange Commission v. Kevin Michael McCarthy Thomas William BlodgettCourt of Appeals for the Ninth Circuit · 2003
- Causeway Medical Suite v. IeyoubCourt of Appeals for the Fifth Circuit · 1997
- Stephens v. United StatesCourt of Appeals for the Federal Circuit · 2018
- United States v. Neary (In Re Armstrong)Court of Appeals for the Fifth Circuit · 2000
11 more not listed; retrieve them via the Exa API.