Legal Opinion
Albert W. Overhauser and Margaret M. Overhauser v. United States
Court of Appeals for the Seventh Circuit
Decided January 18, 1995No. 94-2551PublishedCited by 13 opinions
1Opinion of the Court
POSNER, Chief Judge.
The Overhausers sued in federal district court to obtain a refund of federal income taxes, interest, and penalties for the years 1981 through 1986. With respect to part of their claim, the district judge held that the plaintiffs had failed to ask the Internal Revenue Service for a refund within the statutory period; and while the plaintiffs challenge this determination on appeal, their challenge is so patently without merit that it requires no discussion. With respect to the part of the claim that is not barred by the administrative statute of limitations, the appeal…
2Cases cited19 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. BassSupreme Court of the United States · 1971
- United States National Bank v. Independent Insurance Agents of America, Inc.Supreme Court of the United States · 1993
- International Primate Protection League v. Administrators of Tulane Educational FundSupreme Court of the United States · 1991
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3Cited by13 opinions
- Edward J. Kaffenberger Cora S. Kaffenberger v. United StatesCourt of Appeals for the Eighth Circuit · 2003
- United States v. Administrative Enterprises, Incorporated, Principal Services, Incorporated, Zion Ventures, IncorporatedCourt of Appeals for the Seventh Circuit · 1995
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
- Michael Hakim v. Payco-General American Credits, Inc. And Osi, Inc.Court of Appeals for the Seventh Circuit · 2001
- Ball Corp. v. FisherColorado Court of Appeals · 2001
8 more not listed; retrieve them via the Exa API.