Legal Opinion
David F. Ertman and Jane Ertman v. United States
Court of Appeals for the Second Circuit
Decided January 27, 1999No. Docket 97-6237PublishedCited by 43 opinions
1Opinion of the Court
CALABRESI, Circuit Judge:
Plaintiffs-Appellants David and Jane Ert-man appeal from a decision of the United States District Court for the District of Connecticut (Peter C. Dorsey, Chief Judge) granting summary judgment to the Defen-danb-Appellee United States of America and denying the Ertmans’ motion for summary judgment. See Ertman v. United States, 972 F.Supp. 706 (D.Conn.1997). The district court held that the Ertmans’ suit, which sought a refund of income taxes allegedly overpaid in 1988 and 1989, was time-barred because the Ertmans did not ask for a refund until 1994. See id. at 709. In…
2Cases cited21 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Alphonso Samuels v. J. Mockry, G. Hewston, W. Higgins and J. DowdleCourt of Appeals for the Second Circuit · 1996
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- New York Life Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
16 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Baral v. United StatesSupreme Court of the United States · 2000
- Lumhoo v. Home Depot USA, Inc.District Court, E.D. New York · 2002
- Boensel v. United StatesUnited States Court of Federal Claims · 2011
- Phipps v. New York State Department of LaborDistrict Court, N.D. New York · 1999
- William K. Vancanagan, in His Capacity as Personal Representative of the Estate of Ford Bovey, and Sharon Bovey v. United StatesCourt of Appeals for the Federal Circuit · 2000
38 more not listed; retrieve them via the Exa API.