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).

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