Bondanza
Cases that cite this one
5 later published cases cite this decision.
- Mertens v. United States (Court of Claims 1987)
- Hartzog v. United States (Court of Claims 1984)
- Recchie v. United States (Court of Claims 1983)
- Dyer (Court of Claims 1980)
- Taylor (Court of Claims 1978)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
On May 2,1975 the court issued the following order:
“This case comes before the court on defendant’s motion to dismiss plaintiffs’ petition for the recovery , of income taxes on the ground that plaintiffs failed to file a timely claim for refund.
“Upon consideration thereof, the court finds that on April 4, 1974, plaintiffs filed a claim for refund of income taxes for the tax year ending December 31,1969. Under the provisions of the Internal Revenue Code, 26 U.S.C. §§ 7422 and 6511, plaintiffs’ deadline for filing the claim for refund was April 15,1973. Since the claim for refund was not filed within the time required by law, the count concludes that it has no jurisdiction of this case, and plaintiffs’ petition is hereby dismissed.”
Plaintiffs’ motion for reconsideration, motion for rehearing, and motion for new trial and other relief were denied by the court on October 3, 1975, November 26, 1975 and January 30,1976, respectively.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.