Legal Opinion
Beckwith Realty, Inc. v. United States
Court of Appeals for the Fourth Circuit
Decided February 26, 1990No. 89-2392PublishedCited by 21 opinions
1Opinion of the Court
HIRAM H. WARD, Senior District Judge:
Beckwith Realty, Inc., appeals from an order of the United States District Court for the Southern District of West Virginia filed April 17, 1989, dismissing its complaint which sought a refund of federal income taxes for the taxable years 1980 and 1981. The district court concluded that Beckwith failed to file an effective claim for refund which deprived the court of jurisdiction under 26 U.S.C. § 7422(a). We affirm the judgment of the district court.
I
Beckwith Realty, Inc., hereinafter “taxpayer,” is a West Virginia corporation whose stock is owned…
2Cases cited6 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Carmack v. ScofieldCourt of Appeals for the Fifth Circuit · 1953
- Leon Stoller and Audrey Stoller v. United StatesCourt of Appeals for the Fifth Circuit · 1971
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Bcs Financial Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United StatesCourt of Appeals for the Fourth Circuit · 1991
- Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
- Hamzik v. United StatesUnited States Court of Federal Claims · 2005
16 more not listed; retrieve them via the Exa API.