Legal Opinion
Dziura v. United States
Court of Appeals for the First Circuit
Decided February 26, 1999No. 98-1889PublishedCited by 25 opinions
1Opinion of the Court
SELYA, Circuit Judge.
This appeal pivots on the accrual date for the two-year statute of limitations applicable to certain actions against the Internal Revenue Service (IRS). We hold that the taxpayers’ cause of action accrued more than two years before the date of suit. Consequently, we affirm the district court’s dismissal of the taxpayers’ complaint.
The events that gave rise to this action paint an interesting picture. Bruce and Ann Dziura owed substantial back taxes for 1989 and subsequent years. After some skirmishing (not relevant here), the IRS seized two Andrew Wyeth paintings owned by…
2Cases cited7 opinions
- United States v. KubrickSupreme Court of the United States · 1979
- Paterson-Leitch Company, Inc. v. Massachusetts Municipal Wholesale Electric CompanyCourt of Appeals for the First Circuit · 1988
- James R. Wilson v. Linda A. Giesen, County of LeeCourt of Appeals for the Seventh Circuit · 1992
- Howard H. Gilbert, Jr. v. City of CambridgeCourt of Appeals for the First Circuit · 1991
- Raul F. Rodriguez v. Banco Central, Raul Rodriguez Rodriguez v. Banco Central Corporation, Raul F. Rodriguez v. Banco CentralCourt of Appeals for the First Circuit · 1990
2 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Kovacs v. United StatesCourt of Appeals for the Seventh Circuit · 2010
- Keohane v. United StatesCourt of Appeals for the D.C. Circuit · 2012
- Kim v. United StatesDistrict Court, District of Columbia · 2012
- Gonzalez Garcia v. Puerto Rico Electric Power AuthorityDistrict Court, D. Puerto Rico · 2002
- Leiterman v. NapolitanoDistrict Court, District of Columbia · 2014
20 more not listed; retrieve them via the Exa API.