Legal Opinion
Charles J. Oropallo v. United States
Court of Appeals for the First Circuit
Decided May 24, 1993No. 92-1983PublishedCited by 55 opinions
1Per curiam
The district court dismissed Charles Oropallo’s suit for a tax refund as untimely under 26 U.S.C. § 6511(a). We affirm.
I. Background
Charles Oropallo worked for the Raytheon Service Company during the 1983 calendar year. In 1985, he was incarcerated. Four years later the IRS informed him that he had not filed any tax returns since 1982. Oropallo then obtained his W-2 form from Raytheon. When he filled out his 1983 tax return, he discovered that he had overpaid his taxes by approximately $698. He filed his return on March 19, 1990, claiming that amount as a refund. On May 23, 1990, the IRS…
2Cases cited26 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- Zipes v. Trans World Airlines, Inc.Supreme Court of the United States · 1982
- Lampf, Pleva, Lipkind, Prupis & Petigrow v. GilbertsonSupreme Court of the United States · 1991
- United States v. DalmSupreme Court of the United States · 1990
- Soriano v. United StatesSupreme Court of the United States · 1957
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3Cited by55 opinions
- United States v. BrockampSupreme Court of the United States · 1997
- Neverson v. FarquharsonCourt of Appeals for the First Circuit · 2004
- Odessa Nunnally v. Charles MacCauslandCourt of Appeals for the First Circuit · 1993
- Dunn & Black, P.S. v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Larry D. Barrett, Claimant-Appellant v. Anthony J. Principi, Secretary of Veterans AffairsCourt of Appeals for the Federal Circuit · 2004
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