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C.D. California· 4/7/2004

Danoff v. United States

Citations

  • 324 F. Supp. 2d 1086
  • 93 A.F.T.R.2d (RIA) 2640
  • 2004 U.S. Dist. LEXIS 13569
  • 2004 WL 1559788

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • “courts uniformly have 10 held that equitable principles, including the doctrine of equitable estoppel, cannot toll statutes of 11 limitation in tax refund suits”
  • “courts 6 uniformly have held that equitable principles, including the doctrine of equitable estoppel, cannot 7 toll statutes of limitation in tax refund suits”
  • “courts uniformly have 15 held that equitable principles, including the doctrine of equitable estoppel, cannot toll statutes of 16 limitation in tax refund suits”
  • “courts uniformly have held 11 that equitable principles, including the doctrine of equitable estoppel, cannot toll statutes of 12 limitation in tax refund suits”
  • “courts uniformly have held 23 that equitable principles, including the doctrine of equitable estoppel, cannot toll statutes of 24 limitation in tax refund suits”
  • unless a taxpayer has “duly filed” a claim with the IRS for a refund of Federal taxes, 26 the district court is without jurisdiction over the claim for a refund

Source: CourtListener parenthetical corpus (CC0).

Judges: Selna

Read full opinion on CourtListener

Cited by

5 cases in this archive cite this case.

Cites

50 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Danoff v. United States

3 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.