Legal Opinion
Faye Anastasoff v. United States
Court of Appeals for the Eighth Circuit
Decided August 22, 2000No. 99-3917EMPublishedCited by 95 opinions
1Opinion of the Court
*899RICHARD S. ARNOLD, Circuit Judge.
Faye Anastasoff seeks a refund of overpaid federal income tax. On April 13, 1996, Ms. Anastasoff mailed her refund claim to the Internal Revenue Service for taxes paid on April 15, 1993. The Service denied her claim under 26 U.S.C. § 6511(b), which limits refunds to taxes paid in the three years prior to the filing of a claim. Although her claim was mailed within this period, it was received and filed on April 16, 1996, three years and one day after she overpaid her taxes, one day late. In many eases, “the Mailbox Rule,” 26 U.S.C. § 7502, saves claims like Ms.…
2Cases cited7 opinions
- Marbury v. MadisonSupreme Court of the United States · 1803
- Payne v. TennesseeSupreme Court of the United States · 1991
- Cohens v. VirginiaSupreme Court of the United States · 1821
- James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991
- Willy v. Coastal Corp.Supreme Court of the United States · 1992
2 more not listed; retrieve them via the Exa API.
3Cited by95 opinions
- Patricia Hart v. Larry G. Massanari, Acting Commissioner of Social Security AdministrationCourt of Appeals for the Ninth Circuit · 2001
- Michael Schmier v. United States Court of Appeals for the Ninth Circuit and Judicial Council of the Ninth CircuitCourt of Appeals for the Ninth Circuit · 2002
- Andrews v. NeerCourt of Appeals for the Eighth Circuit · 2001
- Faye Anastasoff v. United StatesCourt of Appeals for the Eighth Circuit · 2000
- Musto v. HalterDistrict Court, D. Massachusetts · 2001
90 more not listed; retrieve them via the Exa API.