Legal Opinion
Allen F. Ehle v. United States
Court of Appeals for the Ninth Circuit
Decided November 21, 1983No. 82-4007PublishedCited by 20 opinions
1Per curiam
Ehle appeals from a district court’s ruling dismissing his tax refund suit as barred by the statute of limitations. We affirm.
The facts are not in dispute. During 1969-71, $4,655 was withheld from Ehle’s wages. Believing he had no tax liability, Ehle did not file tax returns for those years. In 1978, he filed a refund claim for the amounts withheld in 1969-71. After the claim was denied, he filed suit in district court.
Under 26 U.S.C. § 6511(b)(2)(A), Ehle may obtain by refund only those taxes paid within the three previous years. Under 26 U.S.C. § 6513(b)(1), any amount withheld from wages…
2Cases cited6 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Archibald Kreiger and Claire R. Kreiger v. United StatesCourt of Appeals for the Third Circuit · 1976
- CHEMICAL BANK NEW YORK TRUST COMPANY v. United StatesDistrict Court, S.D. New York · 1967
- Harry J. Binder v. United StatesCourt of Appeals for the Third Circuit · 1978
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Baral v. United StatesSupreme Court of the United States · 2000
- Bachner v. CommissionerUnited States Tax Court · 1997
- Allen v. CommissionerUnited States Tax Court · 1992
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- John A. Gabelman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1996
15 more not listed; retrieve them via the Exa API.