Legal Opinion
Victor H. Goulding v. United States
Court of Appeals for the Seventh Circuit
Decided June 5, 1991No. 90-1013PublishedCited by 33 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
On June 28, 1986, the Internal Revenue Service (IRS) sent a notice of income tax deficiency by certified mail to the home address of plaintiff Victor H. Goulding. Because Goulding was purportedly on vacation when the notice was sent, he did not receive the notice which was returned to the IRS. In January, 1987, the IRS assessed the deficiency with interest and penalties in the amount of $45,919.72. Gould-ing paid this amount in June, 1987. Shortly thereafter, Goulding filed a claim for the refund of this amount which stated that he had not received the notice of…
2Cases cited12 opinions
- Bender v. Williamsport Area School DistrictSupreme Court of the United States · 1986
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
7 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Charles R. Hefti and Marion Hefti v. Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1993
- In Re Samuel Derek Graham and Suzanne Genett Graham, Debtors. Samuel Derek Graham and Suzanne Genett Graham v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Cencast Services, L.P. v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Suzanne M. Bartley v. United StatesCourt of Appeals for the Seventh Circuit · 1997
28 more not listed; retrieve them via the Exa API.