Legal Opinion
Dixon v. United States
United States Court of Claims
Decided February 4, 1985No. 345-84TPublishedCited by 4 opinions
1Opinion of the Court
*378OPINION
WOOD, Judge.
In this action, plaintiff sues to recover an alleged overpayment of federal income taxes for the year 1979 of $2,452, plus interest, attorney fees, and costs.
Defendant has moved to dismiss the complaint pursuant to RUSCC 12(b) on the ground that plaintiff has failed to state a claim upon which relief can be granted. It asserts that plaintiff seeks, but is barred by section 6511(b)(2)(A) of the Internal Revenue Code of 1954, as amended, 26 U.S.C. § 6511(b)(2)(A) (1982) from recovering, a refund of federal income taxes paid more than three years prior to the filing of the…
2Cases cited11 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Hanley v. United StatesUnited States Court of Claims · 1945
- Kingston Products Corporation v. The United StatesUnited States Court of Claims · 1966
- Northern Natural Gas Company v. The United StatesUnited States Court of Claims · 1965
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
- Galuska v. CommissionerUnited States Tax Court · 1992
- Braman v. CommissionerUnited States Tax Court · 1992
- Galuska v. CommissionerUnited States Tax Court · 1992