Legal Opinion
L & H Co., Inc. v. United States
District Court, N.D. Illinois
Decided April 17, 1991No. 90 C 3966PublishedCited by 3 opinions
1Opinion of the Court
RULING ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT
BERNARD WEISBERG, United States Magistrate Judge.
This is a suit for a tax refund. Plaintiff L & H Co., Inc. alleges that on March 5, 1984 it mailed to the Internal Revenue Service (IRS) an application for an automatic extension of time to file its corporate income tax return for the taxable year 1983. The IRS claims it never received it. Whether the IRS received it is the only fact at issue here. If L & H’s application for an extension was received, its tax return would have been due September 17, 1984. If the application was not received, the…
2Cases cited10 opinions
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- David Deutsch v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1979
- In the Matter of Nimz Transportation, IncCourt of Appeals for the Seventh Circuit · 1974
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- Nick L. Surowka and Christine L. Surowka v. United StatesCourt of Appeals for the Sixth Circuit · 1990
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3Cited by3 opinions
- L & H Company, Incorporated v. United StatesCourt of Appeals for the Seventh Circuit · 1992
- Estate of Orlando v. United StatesUnited States Court of Federal Claims · 2010
- Payne v. United States (In Re Payne)United States Bankruptcy Court, N.D. Illinois · 2002