Legal Opinion
Murdock v. United States
United States Court of Federal Claims
Decided February 9, 2012No. 11-326TPublishedCited by 21 opinions
1Opinion of the Court
OPINION AND ORDER
LETTOW, Judge.
Plaintiff Victoria Lynn Murdock, trustee of the John S. Murdock Inter Vivos Trust, seeks the refund of $3,973 in taxes allegedly overpaid by Mr. Murdock for tax years 2001 through 2004. The United States (“the government”) has moved to dismiss the complaint as untimely, contending that 26 U.S.C. (“I.R.C.”) § 6511(b)(2) precludes any recovery. Ms. Murdock responds that the tolling provision of I.R.C. § 6511(h) applies, preserving the viability of her suit. After briefing and a hearing, the government’s motion is ready for disposition.
BACKGROUND
John S. Murdock…
2Cases cited41 opinions
- Ashcroft v. IqbalSupreme Court of the United States · 2009
- Bell Atlantic Corp. v. TwomblySupreme Court of the United States · 2007
- Haines v. KernerSupreme Court of the United States · 1972
- Harlow v. FitzgeraldSupreme Court of the United States · 1982
- Scheuer v. RhodesSupreme Court of the United States · 1974
36 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Diamond v. StatesUnited States Court of Federal Claims · 2012
- Boeri v. United StatesCourt of Appeals for the Federal Circuit · 2013
- Refaei v. United StatesUnited States Court of Federal Claims · 2016
- Kiselis v. United StatesUnited States Court of Federal Claims · 2017
- Teresa Tiernan v. United StatesUnited States Court of Federal Claims · 2013
16 more not listed; retrieve them via the Exa API.