Glenn E. Lovett v. United States

How courts have described this case

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

• rejecting an argument that the limitations period should be tolled because the taxpayer was unaware that the tax was wrong- fully collected
• rejecting an argument that the limitations period should be tolled because the taxpayer was unaware that the tax was wrong- fully collected
• rejecting an argument that the statute of limitations should be tolled because plaintiff was not aware that the tax was wrongfully collected until after the statute of limitations.
• rejecting an argument that the statute of limitations should be tolled because plaintiff was not aware that the tax was wrongfully collected until after the statute of limitations.
• applying the rule that the period of limitations will not be tolled for filing a claim for refund of a tax that has been paid or overpaid in error
• It is of no consequence that the “taxpayer does not learn until after the limitations period has run that a tax was paid in error, or that he or she has a ground upon which to claim a re- fund.”

Source: CourtListener parenthetical corpus (CC0).

Cited by

6 cases in this archive cite this case.

• United States v. Brockamp
  Supreme Court· 1997-02-18· cited 489×
• Hinck v. United States
  Federal Claims· 2005-02-03· cited 31×
• Chaney v. United States
  Federal Claims· 1999-11-30· cited 9×
• Nicholas v. United States
  Federal Claims· 1998-11-24· cited 5×
• Taylor v. United States
  Federal Claims· 2003-07-14· cited 3×
• Koopmann v. United States
  Federal Claims· 2020-09-30

Cites

6 cases in this archive are cited by this case.

• Scheuer v. Rhodes
  Supreme Court· 1974-04-17· cited 13,385×
• United States v. Dalm
  Supreme Court· 1990-03-21· cited 899×
• Jones v. Liberty Glass Co.
  Supreme Court· 1948-01-19· cited 210×
• Karen Dahn v. United States of America Maureen Ames and Keith Finley
  Tenth Circuit· 1996-02-22· cited 160×
• Don Applegate and Gayle Applegate (For Themselves and a Class of Others Similarly Situated, Totalling 271) v. United States
  Federal Circuit· 1994-06-10· cited 86×
• St. Clair v. United States
  E.D. Virginia· 1991-10-25· cited 3×

Other cases named Glenn E. Lovett v. United States

1 other CourtListener record shares this case name.

• Glenn E. Lovett v. United States
  Eleventh Circuit· 1998-12-31