Legal Opinion
Astrid E.A. Omohundro, Individually and as the Beneficiary of the Estate of Stuart W. Omohundro v. United States
Court of Appeals for the Ninth Circuit
Decided August 19, 2002No. 00-56558PublishedCited by 60 opinions
1Opinion of the Court
OPINION
2Per curiam
Appellant Astrid Omohundro (“Omohun-dro”) appeals an order of the district court dismissing her complaint seeking credit for the overpayment of her 1993 income taxes. Relying on our decision in Miller v. United States, 38 F.3d 473(9th Cir.1994), the district court held it lacked jurisdiction because Omohundro failed to file a timely administrative claim for credit with the Internal Revenue Service (“IRS”). We reverse.
I
To bring an action for credit or refund of overpaid taxes, a taxpayer must first file an administrative claim with the IRS. See I.R.C. § 7422(a) (2002). The…
3Cases cited9 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- United States v. DalmSupreme Court of the United States · 1990
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
- Nghiem v. NEC Electronic, Inc.Court of Appeals for the Ninth Circuit · 1994
4 more not listed; retrieve them via the Exa API.
4Cited by60 opinions
- Dunn & Black, P.S. v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Kornman & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Colleen Mary Rohan, Ex Rel. Oscar Gates v. Jeanne Woodford, WardenCourt of Appeals for the Ninth Circuit · 2003
- Estate of Landers Ex Rel. Landers v. LeavittCourt of Appeals for the Second Circuit · 2008
- Aeroquip-Vickers, Inc. And Subsidiaries, F/k/a Trinova Corp. And Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2004
55 more not listed; retrieve them via the Exa API.