Legal Opinion
Stephens v. United States
Court of Appeals for the Federal Circuit
Decided March 9, 2018No. 2016-2720PublishedCited by 25 opinions
1Opinion of the Court
Chen, Circuit Judge.
*1153 Appellants Wilton R. Stephens, Jr., and Carol M. Stephens (collectively, the "Stephenses") sued the United States (Government) in the U.S. Court of Federal Claims ("Claims Court"), seeking a refund of federal income taxes and interest. The Government filed a motion to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Rules of the Court of Federal Claims, arguing that the Stephenses failed to file a timely tax refund claim with the Internal Revenue Service (IRS). The Claims Court denied the Government's motion to dismiss. See Stephens v.…
2Cases cited15 opinions
- United States v. KingSupreme Court of the United States · 1969
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DalmSupreme Court of the United States · 1990
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- Estes Express Lines v. United StatesCourt of Appeals for the Federal Circuit · 2014
10 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Crow Creek Sioux Tribe v. United StatesCourt of Appeals for the Federal Circuit · 2018
- Brown v. United StatesCourt of Appeals for the Federal Circuit · 2022
- Walby v. United StatesCourt of Appeals for the Federal Circuit · 2020
- Creative Management Services v. United StatesCourt of Appeals for the Federal Circuit · 2021
- Chemehuevi Indian Tribe v. United StatesCourt of Appeals for the Federal Circuit · 2024
20 more not listed; retrieve them via the Exa API.