Legal Opinion
Radioshack Corp. v. United States
United States Court of Federal Claims
Decided May 21, 2008No. 06-28TPublishedCited by 12 opinions
1Opinion of the Court
OPINION AND ORDER GRANTING DEFENDANT’S MOTION FOR PARTIAL DISMISSAL
WILLIAMS, Judge.
In this action, Plaintiff seeks a refund of communications excise taxes paid in 1996 and 2002. This matter comes before the Court on Defendant’s motion to dismiss Plaintiffs 1996 claim as time-barred under sections 6511(a) and 7422 of the Internal Revenue Code.1
Section 6511 establishes a statute of limitations for filing a claim with the Internal Revenue Service (IRS) “for any refund or overpayment of tax ... in respect of which the taxpayer was required to file a return.” Such a claim is barred unless filed…
2Cases cited37 opinions
- McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
- Karen S. Reynolds v. Army and Air Force Exchange ServiceCourt of Appeals for the Federal Circuit · 1988
- Donald A. Henke v. United StatesCourt of Appeals for the Federal Circuit · 1995
- United States v. DalmSupreme Court of the United States · 1990
- Flora v. United StatesSupreme Court of the United States · 1960
32 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Buser v. United StatesUnited States Court of Federal Claims · 2009
- Gluck v. United StatesUnited States Court of Federal Claims · 2008
- Strategic Housing Finance Corp. v. United StatesUnited States Court of Federal Claims · 2009
- Simmons v. United StatesUnited States Court of Federal Claims · 2016
- Schroerlucke v. United StatesUnited States Court of Federal Claims · 2011
7 more not listed; retrieve them via the Exa API.