Legal Opinion
Nick Kikalos and Helen Kikalos v. United States
Court of Appeals for the Seventh Circuit
Decided March 14, 2007No. 06-2446PublishedCited by 14 opinions
1Opinion of the Court
FLAUM, Circuit Judge.
The IRS audited the Kikaloses’ 1998 tax return and determined that they under-reported their income for that year. The Kikaloses paid additional taxes and penalties and subsequently sought a refund. The IRS denied the refund because the Kika-loses failed to provide the necessary documentation to support their claim. The Ki-kaloses filed suit, which the district court dismissed for lack of subject matter jurisdiction. For the following reasons, we affirm the district court’s ruling.
I. Background
On June 1, 1999, Nick and Helen Kika-los filed a timely joint federal income…
2Cases cited10 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- United States v. Factors & Finance Co.Supreme Court of the United States · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Goldberg v. United StatesCourt of Appeals for the Seventh Circuit · 2018
- Dunn & Black, P.S. v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Cencast Services, L.P. v. United StatesUnited States Court of Federal Claims · 2010
- Nick's Cigarette City, Incorporated v. United StatesCourt of Appeals for the Seventh Circuit · 2008
- Bowers v. United StatesCourt of Appeals for the Seventh Circuit · 2012
9 more not listed; retrieve them via the Exa API.