Legal Opinion
Beaudry Motor Co., an Arizona Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided October 23, 1996No. 95-15508PublishedCited by 4 opinions
1Opinion of the Court
ORDER
The Memorandum disposition filed September 16, 1996, is redesignated as an authored Opinion by Judge Leavy.
OPINION
LEAVY, Circuit Judge:
The government appeals from the district court’s entry of summary judgment in favor of Beaudry Motor Company (“Beaudry”) on the latter’s claim for a refund of overpaid taxes, arguing that the court should have rejected the claim as untimely. We review de novo, see Schwartz v. United States, 67 F.3d 838, 839 (9th Cir.1995) (as amended), and we reverse.
Beaudry claimed investment tax credits (“ITCs”) for qualified property on both its 1983 and 1984 corporate…
2Cases cited7 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- Curtis Gallery & Library, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Aaron L. Kolom and Serita Kolom v. United StatesCourt of Appeals for the Ninth Circuit · 1986
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3Cited by4 opinions
- Brummett v. United StatesDistrict Court, D. Oregon · 2002
- Anthony v. United StatesCourt of Appeals for the Ninth Circuit · 2003
- Anthony v. United StatesDistrict Court, D. Idaho · 2001
- James Hawver v. CommissionerUnited States Tax Court · 2017