Legal Opinion
RadioShack Corp. v. United States
Court of Appeals for the Federal Circuit
Decided May 26, 2009No. 2008-5106PublishedCited by 172 opinions
1Opinion of the Court
GAJARSA, Circuit Judge.
RadioShack Corp. appeals from the partial final judgment of the Court of Federal Claims dismissing RadioShack’s claim for refund of certain 1996 taxes (“1996 claim”) under Rule 12(b)(1) of the Rules of the Court of Federal Claims (RCFC) 1 for lack of jurisdiction. Because we agree with the Court of Federal Claims that the 1996 claim was not timely filed by RadioShack with the IRS pursuant to 26 U.S.C. § 6511(a), that RadioShack had thus not met the requirements of 26 U.S.C. § 7422, and therefore that the court lacked jurisdiction over the 1996 claim, we affirm.
BACKGROUND
2Cases cited17 opinions
- United States v. MitchellSupreme Court of the United States · 1983
- United States v. DalmSupreme Court of the United States · 1990
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- United States v. WilliamsSupreme Court of the United States · 1995
- American Bankers Insurance Group v. United StatesCourt of Appeals for the Eleventh Circuit · 2005
12 more not listed; retrieve them via the Exa API.
3Cited by172 opinions
- M. Maropakis Carpentry, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Rocky Mountain Helium, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2016
- Strategic Housing Finance Corp. of Travis County v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
- Jeun v. United StatesUnited States Court of Federal Claims · 2016
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