Legal Opinion
Abbott Laboratories v. United States
United States Court of Federal Claims
Decided September 24, 2008No. 06-778TPublishedCited by 9 opinions
1Opinion of the Court
OPINION
ALLEGRA, Judge.
The Internal Revenue Code (26 U.S.C.) (the Code) contains a number of statutes of limitations. That governing the assessment and collection of taxes is found in section 6501 of the Code, which generally provides that the amount of any tax imposed “shall be assessed within 3 years after the return was filed.” 26 U.S.C. § 6501(a). This period may be extended by timely agreement of the Secretary and the taxpayer. Id. at § 6501(c)(4). The limitation period for filing a claim for refund is in section 6511 of the Code, which provides that such a claim “shall be filed by the…
2Cases cited83 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
78 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Abbott Laboratories v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Caltex Oil Venture v. Comm'rUnited States Tax Court · 2012
- Lublin Corp. v. United StatesUnited States Court of Federal Claims · 2008
- Principal Life Insurance v. United StatesUnited States Court of Federal Claims · 2010
- Intersport Fashions West, Inc. v. United StatesUnited States Court of Federal Claims · 2012
4 more not listed; retrieve them via the Exa API.