Legal Opinion
Union Commerce Bank v. United States
District Court, N.D. Ohio
Decided November 20, 1978No. C75-995PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF OPINION AND ORDER OF PARTIAL DISMISSAL
MANOS, District Judge.
In this case, plaintiff seeks a refund of estate taxes alleged to have been erroneously assessed against the estate of Freeman A. Smith. The defendant filed a motion for partial dismissal of the plaintiffs complaint on the ground that the claim for refund of $20,531.27 is barred by the applicable statute of limitations. 1 After an evidentiary hearing on the merits of the motion for partial dismissal, the court grants the defendant’s motion.
Section 6532 of the Internal Revenue Code of 1954 provides a two-year statute of…
2Cases cited6 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Kellogg-Citizens National Bank of Green Bay, Wisconsin, of the Estate of Joseph B. Holzer, Deceased v. The United StatesUnited States Court of Claims · 1964
- 18th Street Leader Stores, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Einson-Freeman Co. v. CorwinCourt of Appeals for the Second Circuit · 1940
- Donald G. Ford, Transferee v. United StatesCourt of Appeals for the Sixth Circuit · 1968
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Southeast Bank of Orlando v. United StatesUnited States Court of Claims · 1982
- Robert J. And Nancy J. Huettl v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- Union Commerce Bank, of the Estate of Freeman Smith, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1981
- Peppers v. United StatesDistrict Court, E.D. Michigan · 2007
- Robert J. And Nancy J. Huettl v. United StatesCourt of Appeals for the Ninth Circuit · 1982