Legal Opinion
Lydle v. United States
Court of Appeals for the Sixth Circuit
Decided February 17, 1981No. 79-3017PublishedCited by 16 opinions
1Opinion of the Court
PECK, Senior Circuit Judge.
The question for decision in this tax-refund action is when the applicable two-year statute of limitations began to run. The taxpayers appeal from the district court’s ruling that the refund action was not timely filed.
The pertinent period of limitations begins to run when the Secretary of the Treasury mails a taxpayer.a notice of rejection of the taxpayer’s claim for a refund, or when the taxpayer files a written waiver of this notice. 26 U.S.C. § 6532(a)(1) & (3). All of the taxpayers in this case have filed such waivers. They now dispute with the government over…
2Cases cited9 opinions
- Wingo v. WeddingSupreme Court of the United States · 1974
- Fed. Sec. L. Rep. P 94,464 Securities and Exchange Commission v. William v. Coffey, and John M. KingCourt of Appeals for the Sixth Circuit · 1974
- Lee v. RungeSupreme Court of the United States · 1971
- United States Steel Corporation v. LampCourt of Appeals for the Sixth Circuit · 1970
- United States Steel Corporation v. Barbara J. Fuhrman, Administratrix of the Estate of Arthur J. Fuhrman, DeceasedCourt of Appeals for the Sixth Circuit · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Manzi v. StateCourt of Criminal Appeals of Texas · 2002
- Fletcher Altman Smith, and Marguerite Elizabeth Smith v. Don Heath, and Jack RohtertCourt of Appeals for the Sixth Circuit · 1982
- Ghandi v. Police Department of DetroitCourt of Appeals for the Sixth Circuit · 1984
- Ghandi v. Police Department of City of DetroitCourt of Appeals for the Sixth Circuit · 1985
11 more not listed; retrieve them via the Exa API.