Legal Opinion
Jonathan B. Cole Judith M. Cole v. United States
Court of Appeals for the Ninth Circuit
Decided December 14, 1988No. 87-6016PublishedCited by 4 opinions
1Per curiam
Jonathan and Judith Cole appeal the district court’s dismissal of their tax refund suit for failure to state a claim. The district court rejected the Coles’ contention that the IRS tax assessment was time barred. We affirm.
The Coles and the IRS entered into an extension agreement (IRS Form 872-R) giving the IRS until December 31, 1983 to assess a tax for the 1978 tax year. The agreement also provided:
However, we are prohibited from making an assessment while a notice of deficiency in tax is in effect. Consequently, if a notice of deficiency for any such period is sent to the taxpayer(s) on or…
2Cases cited5 opinions
- Fort Vancouver Plywood Co., a Washington Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- David H. Bruce v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Norman B. Tapper and Eileen Tapper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- William H. Kinsey, and Estate of Irene S. Kinsey, Deceased, William H. Kinsey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
3Cited by4 opinions
- In Re Princo CorporationCourt of Appeals for the Federal Circuit · 2007
- United States v. Joseph H. HansCourt of Appeals for the Sixth Circuit · 1990
- In Re MulvaniaUnited States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Efim Kogan v. Commissioner of Internal Revenue Service, Department of the Treasury, Internal Revenue Service, United States of AmericaCourt of Appeals for the Ninth Circuit · 1992