Legal Opinion
Barrick Resources (USA) Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided June 20, 2008No. 07-4046PublishedCited by 4 opinions
1Opinion of the Court
TYMKOVICH, Circuit Judge.
Barrick Resources argues in this appeal that the Internal Revenue Service ■wrongfully applied a three-year statute of limitations to deny refunds based on amended tax returns it filed in 2002 and 2003. We conclude that the IRS did not err in finding that these claims were filed out of time.
Having jurisdiction pursuant to 28 U.S.C. § 1291 and finding no legal error, we therefore AFFIRM the district court order granting the IRS summary judgment.
I. Background
Barrick’s claims arise out of a series of amended tax returns it filed in 2001, 2002, and 2003, seeking refunds…
2Cases cited9 opinions
- Locke v. SaffleCourt of Appeals for the Tenth Circuit · 2001
- United States v. AndrewsSupreme Court of the United States · 1938
- Kapps v. WingCourt of Appeals for the Second Circuit · 2005
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Mutual Assurance, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
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3Cited by4 opinions
- Ford v. PryorCourt of Appeals for the Tenth Circuit · 2008
- Buerman v. WitkowskiDistrict Court, D. Rhode Island · 2020
- Computervision v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Tomseth v. United StatesDistrict Court, D. Oregon · 2019