Legal Opinion
Crosby v. United States
District Court, D. Vermont
Decided June 19, 1995No. 5:93-cv-00307PublishedCited by 5 opinions
1Opinion of the Court
FINDINGS OF FACT, OPINION AND ORDER
BILLINGS, Senior District Judge.
Plaintiff Elbert Crosby, Administrator of the Estate of Goodwin E. Crosby (“the Estate”), brings this suit against Defendant United States of America, to recover the $10,000 which the Estate submitted to the Internal Revenue Service (“IRS”) when the Estate requested an extension of time to file a 1988 fiduciary tax return. The IRS refuses to refund the $10,000, alleging that the remittance was a payment of tax rather than a deposit against tax liability, and that, as a result, the refund claim is time-barred. The Court held a…
2Cases cited14 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
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3Cited by5 opinions
- Owen A. Moran and Jean B. Moran v. United StatesCourt of Appeals for the Seventh Circuit · 1995
- United States v. Domino Sugar Corporation, Tate & Lyle North American Sugars Inc.Court of Appeals for the Second Circuit · 2003
- United States v. Tate & Lyle North American Sugars, Inc.District Court, S.D. New York · 2002
- United States v. Domino Sugar Corp.District Court, S.D. New York · 1999
- David v. United StatesDistrict Court, D. Massachusetts · 1997