Legal Opinion

Faye Anastasoff v. United States

Court of Appeals for the Eighth Circuit

Decided December 18, 2000No. 99-3917PublishedCited by 82 opinions

1Opinion of the Court

RICHARD S. ARNOLD, Circuit Judge.

This is a tax case. The appellant, Faye Anastasoff, filed suit for a refund in the claimed amount of $6,436.00. The United States asserted that the plaintiffs claim for a refund had been untimely. The District Court agreed, and we affirmed. Anastasoff v. United States, 223 F.3d 898 (8th Cir.2000).

The panel of this Court that initially heard the case held that the administrative claim for refund was not timely. This position, which was urged upon us by the government, depended upon interpretation of the relevant statutes, including §§ 6511(b)(2) and 7502(a) of…

2Cases cited3 opinions

  1. Faye Anastasoff v. United StatesCourt of Appeals for the Eighth Circuit · 2000
  2. Emanuel Weisbart v. United States Department of Treasury and Internal Revenue ServiceCourt of Appeals for the Second Circuit · 2000
  3. United States v. National Bank of CommerceCourt of Appeals for the Eighth Circuit · 1985

3Cited by82 opinions

  1. Patricia Hart v. Larry G. Massanari, Acting Commissioner of Social Security AdministrationCourt of Appeals for the Ninth Circuit · 2001
  2. 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
  3. Andrews v. NeerCourt of Appeals for the Eighth Circuit · 2001
  4. Musto v. HalterDistrict Court, D. Massachusetts · 2001
  5. Perks v. Town of HuntingtonDistrict Court, E.D. New York · 2003

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