Legal Opinion
Robert J. And Nancy J. Huettl v. United States
Court of Appeals for the Ninth Circuit
Decided April 19, 1982No. 80-4150PublishedCited by 14 opinions
1Opinion of the Court
KENNEDY, Circuit Judge:
Taxpayers, Robert and Nancy Huettl, appeal the dismissal of their suit for tax refund. The district court ruled the action was barred by the statute of limitations for bringing refund claims in district court, I.R.C. § 6532(a)(1), and we affirm.
Taxpayers filed a joint federal income tax return for 1968 on or about April 1, 1969, and, on April 4, 1972, filed a refund claim alleging that a foreign tax credit carryover was available for the year 1968. The Internal Revenue Service (IRS) disallowed the claim on July 23, 1974, for the reason that, inter alia,1 a three-year…
2Cases cited13 opinions
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Williamson v. Columbia Gas & Electric Corp.Court of Appeals for the Third Circuit · 1950
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Robert T. Mathis, Sr. v. The Hon. Melvin R. Laird, Secretary of the Department of DefenseCourt of Appeals for the Fifth Circuit · 1972
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
8 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
- Yuen v. CommissionerUnited States Tax Court · 1999
- Jones v. United StatesUnited States Court of Claims · 1992
- Michael E. Bowles Lynn G. Bowles v. United StatesCourt of Appeals for the Fourth Circuit · 1987
- First Alabama Bank, N.A. v. United StatesDistrict Court, S.D. Alabama · 1991
9 more not listed; retrieve them via the Exa API.