Legal Opinion
Cool Fuel, Incorporated v. William H. Connett, Etc.
Court of Appeals for the Ninth Circuit
Decided August 24, 1982No. 80-5705PublishedCited by 245 opinions
1Opinion of the Court
BRUCE R. THOMPSON, Senior District Judge:
Cool Fuel, Incorporated appeals from the district court’s dismissal of its complaint to enjoin the Internal Revenue Service from collecting an assessed deficiency. We affirm.
Cool Fuel was audited by the IRS for its tax year ending April 30, 1974. Normally, the IRS must assess a tax deficiency within three years, but Cool Fuel had executed an agreement with the IRS extending the period during which the deficiency could be assessed. Pursuant to this waiver, the IRS had until December 31, 1978 to assess the deficiency.
On December 28, 1978, the IRS issued…
2Cases cited31 opinions
- Sampson v. MurraySupreme Court of the United States · 1974
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Beacon Theatres, Inc. v. WestoverSupreme Court of the United States · 1959
- Weinberger v. Romero-BarceloSupreme Court of the United States · 1982
- Hecht Co. v. BowlesSupreme Court of the United States · 1944
26 more not listed; retrieve them via the Exa API.
3Cited by245 opinions
- Juan Albino v. Lee BacaCourt of Appeals for the Ninth Circuit · 2014
- Intel Corporation v. Hartford Accident & Indemnity CompanyCourt of Appeals for the Ninth Circuit · 1991
- Patricia Fuller v. City of Oakland, California George Hart Antonio RomeroCourt of Appeals for the Ninth Circuit · 1995
- Neal v. ShimodaCourt of Appeals for the Ninth Circuit · 1997
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
240 more not listed; retrieve them via the Exa API.