Legal Opinion
Theresa E. Bartman v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided May 2, 2006No. 04-2771PublishedCited by 47 opinions
1Opinion of the Court
GRUENDER, Circuit Judge.
Theresa E. Bartman (“Bartman”) appeals an order from the United States Tax Court finding that it was without jurisdiction to review the denial by the Internal Revenue Service (“IRS”) of Bartman’s refund request for tax year 1997 and holding that Bartman is time-barred from receiving a refund for tax year 1995. For the reasons discussed below, we affirm in part and reverse in part.
I. BACKGROUND. Bartman and her now-former spouse timely filed a joint income tax return for tax year 1995 reporting a $12,377 underpayment, but they did not include payment with the return.…
2Cases cited7 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Ewing v. CommissionerUnited States Tax Court · 2002
- Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Samuels, Kramer & Company v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1991
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
2 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Porter v. Comm'rUnited States Tax Court · 2009
- Billings v. Comm'rUnited States Tax Court · 2006
- Our Country Home Enterprises, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2017
- Keller Tank Services II, Inc. v. CommissionerCourt of Appeals for the Tenth Circuit · 2017
- Lantz v. Comm'rUnited States Tax Court · 2009
42 more not listed; retrieve them via the Exa API.