Legal Opinion
Webb v. United States
Court of Appeals for the Fourth Circuit
Decided October 2, 1995No. 94-1854PublishedCited by 45 opinions
1Opinion of the Court
Affirmed by published opinion. Judge DIANA GRIBBON MOTZ wrote the majority opinion, in which Judge FABER joined. Judge RUSSELL wrote a dissenting opinion.
OPINION
DIANA GRIBBON MOTZ, Circuit Judge:
The sole question presented in this ease is whether certain provisions of the Internal Revenue Code governing tax refund claims are subject to equitable tolling. The district court held that they were not; we affirm, although on somewhat different grounds than those relied upon by the district court.
I
Clinton Webb and Nationsbank of Virginia, N.A., f/k/a Sovran Bank, N.A. (“Nations-bank”), in their…
2Cases cited58 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Bowen v. City of New YorkSupreme Court of the United States · 1986
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Zipes v. Trans World Airlines, Inc.Supreme Court of the United States · 1982
- United States v. KubrickSupreme Court of the United States · 1979
53 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- United States v. BrockampSupreme Court of the United States · 1997
- Neer v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1999
- Del Sontro v. Cendant Corp., Inc.District Court, D. New Jersey · 2002
- Wing v. DockstaderCourt of Appeals for the Tenth Circuit · 2012
- Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
40 more not listed; retrieve them via the Exa API.