Legal Opinion
United States v. Brockamp
Supreme Court of the United States
Decided February 18, 1997No. 95-1225PublishedCited by 459 opinions
1Opinion of the CourtJustice Breyer
The two cases before us raise a single question. Can courts toll, for nonstatutory equitable reasons, the statutory time (and related amount) limitations for filing tax refund claims set forth in §6511 of the Internal Revenue Code of 1986? We hold that they cannot.
These two cases present similar circumstances. In each case a taxpayer initially paid the Internal Revenue Service (IRS) several thousand dollars that he did not owe. In each case the taxpayer (or his representative) filed an administrative claim for refund several years after the relevant statutory time period for doing so had…
2Cases cited13 opinions
- Irwin v. Department of Veterans AffairsSupreme Court of the United States · 1991
- United States v. DalmSupreme Court of the United States · 1990
- Flora v. United StatesSupreme Court of the United States · 1960
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
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3Cited by459 opinions
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- Percy Stanley Harris v. Ronald Hutchinson, Warden, Maryland House of Corrections J. Joseph Curran, Jr., Attorney General of the State of MarylandCourt of Appeals for the Fourth Circuit · 2000
- Oscar Socop-Gonzalez v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 2001
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