Legal Opinion
United States v. Commercial National Bank of Peoria, as of the Estate of Joseph G. O'Brien
Court of Appeals for the Seventh Circuit
Decided August 4, 1989No. 87-2832PublishedCited by 40 opinions
1Opinion of the Court
KANNE, Circuit Judge.
The government sued the Commercial National Bank of Peoria as Executor of the Estate of Joseph G. O’Brien and as Trustee of three irrevocable trusts for the recovery of tax refunds. The government contended that the tax returns upon which the refunds were based were filed beyond the statutory period for filing claims and concluded that it was entitled to a return of erroneously refunded money. The district court concluded that the taxpayers had filed a valid informal refund claim within the statutory period and entered summary judgment in their favor. We affirm.
I.…
2Cases cited20 opinions
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Newton v. United StatesUnited States Court of Claims · 1958
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
15 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Minehan v. United StatesUnited States Court of Federal Claims · 2007
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
- PALA, Inc. Employees Profit Sharing Plan & Trust Agreement v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- Bcs Financial Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1997
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