Legal Opinion
Giles H. Miller, Jr., of the Estate of Virginia Fletcher Wood v. United States
Court of Appeals for the Fourth Circuit
Decided December 16, 1991No. 91-1049PublishedCited by 24 opinions
1Opinion of the Court
OPINION
MURNAGHAN, Circuit Judge:
Giles Miller, Jr., the executor of an estate, filed a claim against the Internal Revenue Service, seeking a federal estate tax refund. Miller argued that the estate was entitled to the refund of taxes paid on three alternative bases: (1) because a formal claim for a refund of the tax paid had been within the prescribed statutory period; (2) because an informal claim for refund had been filed within the prescribed period; or (3) because the IRS could be equitably estopped from denying the refund.
The IRS, while apparently not contesting that a timely-filed refund…
2Cases cited13 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Chase Securities Corp. v. DonaldsonSupreme Court of the United States · 1945
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Ray E. Vintilla, Carla M. Vintilla v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
8 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Webb v. United StatesCourt of Appeals for the Fourth Circuit · 1995
- Bcs Financial Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Volvo Trucks of North America, Incorporated, Formerly Known as Volvo Gm Heavy Truck Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2004
- Frank Armstrong, Jr. Trust Ex Rel. Arm. v. United StatesDistrict Court, W.D. Virginia · 2001
19 more not listed; retrieve them via the Exa API.