Legal Opinion
The Ohio National Life Insurance Company v. United States
Court of Appeals for the Sixth Circuit
Decided December 20, 1990No. 89-3888, 89-3889PublishedCited by 802 opinions
1Opinion of the Court
ENGEL, Senior Circuit Judge.
The United States appeals from a judgment entered in the district court in favor of plaintiff Ohio National Life Insurance Company (“Ohio National”). The district court granted Ohio National the sum of $653,764.17 and statutory interest as presented in the stipulated amount of taxes which it had overpaid during the calendar years 1976, 1977 and 1978. The only question before the district court and on appeal is whether Ohio National’s suit to recover the overpaid taxes was timely or was barred by the applicable two year period of limitations. We agree with the…
2Cases cited15 opinions
- Zipes v. Trans World Airlines, Inc.Supreme Court of the United States · 1982
- John D. Williamson, Plaintiffs-Appellants-Cross v. Gordon G. Tucker, Defendants-Appellees-CrossCourt of Appeals for the Fifth Circuit · 1981
- Mortensen v. First Federal Savings & Loan Ass'nCourt of Appeals for the Third Circuit · 1977
- Land v. DollarSupreme Court of the United States · 1947
- United States v. DalmSupreme Court of the United States · 1990
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3Cited by802 opinions
- Natalia Makarova v. United StatesCourt of Appeals for the Second Circuit · 2000
- David Holt, as Personal Representative of the Estates of James W. Holt and Joan Holt, Deceased v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- United States v. Robert W. Ritchie, Personally and in His Capacity as a Partner/officer of Ritchie, Fels & Dillard, P.C.Court of Appeals for the Sixth Circuit · 1994
- Rmi Titanium Company v. Westinghouse Electric CorporationCourt of Appeals for the Sixth Circuit · 1996
- Gentek Building Products, Inc., Steel Peel Litigation Trust, Formerly Known as Sherwin-Williams Claims Trust v. The Sherwin-Williams CompanyCourt of Appeals for the Sixth Circuit · 2007
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