Legal Opinion
Bcs Financial Corporation v. United States
Court of Appeals for the Seventh Circuit
Decided June 25, 1997No. 96-3199PublishedCited by 28 opinions
1Opinion of the Court
POSNER, Chief Judge.
The district court dismissed this suit for a refund of federal income tax because the taxpayer had failed to file a timely claim with the Internal Revenue Service. See 930 F.Supp. 1273 (N.D.Ill.1996). The taxpayer contends that it filed an “informal claim” that under Treasury regulations and judicial precedent satisfies the requirement that the taxpayer file a timely claim for a refund as a prerequisite to suing for the refund, 26 U.S.C. §§ 6511(a), 7422(a), provided that the informal claim is perfected by the later filing of a formal one. Resolution of the appeal requires…
2Cases cited29 opinions
- United States v. NixonSupreme Court of the United States · 1974
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Office of Personnel Management v. RichmondSupreme Court of the United States · 1990
- United States v. DalmSupreme Court of the United States · 1990
- United States v. BrockampSupreme Court of the United States · 1997
24 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Michael A. Newell v. Craig HanksCourt of Appeals for the Seventh Circuit · 2002
- Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2006
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Melvin Kanar v. United StatesCourt of Appeals for the Seventh Circuit · 1997
- In Re IFC Credit Corp.Court of Appeals for the Seventh Circuit · 2011
23 more not listed; retrieve them via the Exa API.