Legal Opinion
Stauffer v. Internal Revenue Serv.
District Court, District of Columbia
Decided September 29, 2017No. C.A. No. 15–10271–MLWPublishedCited by 4 opinions
1Opinion of the Court
WOLF, D.J.
I. INTRODUCTION
On April 26, 2013, Hoff Stauffer, as administrator of the estate of his late father, Carlton Stauffer, (the "Estate") sought a refund for overpaid taxes for the year ending on December 31, 2006. The claim was submitted past the October 15, 2010 deadline applicable under 26 U.S.C. § 6511. The Estate, however, submitted a statement by Stauffer's treating psychologist alleging that Stauffer had suffered from a "financial disability" that justified suspension of the limitations period under 26 U.S.C. § 6511(h)(2). The IRS nevertheless denied the claim as untimely because…
2Cases cited57 opinions
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Thomas v. ArnSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Motor Vehicle Mfrs. Assn. of United States, Inc. v. State Farm Mut. Automobile Ins. Co.Supreme Court of the United States · 1983
- Hishon v. King & SpaldingSupreme Court of the United States · 1984
52 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Doelger v. JPMorgan Chase Bank, N.A.District Court, D. Massachusetts · 2024
- Robert Silva-Prentice v. Dean GrayDistrict Court, D. Massachusetts · 2025
- Trustees of Dennis Pines Condominium Trust of Dennis v. PattenDistrict Court, D. Massachusetts · 2025
- Williams v. MCI-Shirley Medium SuperintendentDistrict Court, D. Massachusetts · 2025