Legal Opinion
Estate of Davenport v. United States
District Court, E.D. Michigan
Decided August 16, 2010No. Civil Action 09-CV-13591PublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
PAUL D. BORMAN, District Judge.
I. INTRODUCTION
This is a federal tax case. Plaintiff, the Estate of Sarah M. Davenport (“the Estate”), seeks a $262,932 refund of federal estate taxes assessed and collected by Defendant, the United States, following the death of Sarah M. Davenport (“Decedent”). The government argues that the Court lacks jurisdiction over this case pursuant to 26 U.S.C. § 7422(a) because the Estate failed to file with the IRS, prior to the commencement of this action, a “claim for refund.” Alternatively, the…
2Cases cited13 opinions
- Allen v. McCurrySupreme Court of the United States · 1980
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- 12 Collier bankr.cas.2d 899, Bankr. L. Rep. P 70,345 in Re Teltronics Services, Inc., Debtor. Anaconda-Ericsson Inc., as Successor by Merger to Lm Ericsson Telecommunications, Inc. v. Jules J. Hessen, as Trustee in Bankruptcy of Teltronics Services, Inc., Michael M. Rand and Gregory T. Frese, Teltronics Services, Inc., and Edward M. Beagan v. Anaconda-Ericsson Inc., Lm Ericsson Telephone Company, and Ericsson Telecomm, Inc.Court of Appeals for the Second Circuit · 1985
- Aunyx Corporation v. Canon U.S.A., IncorporatedCourt of Appeals for the First Circuit · 1992
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3Cited by1 opinion
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