Skip to main content
· 7/23/2015

Illinois Lumber & Material Dealers Ass'n Health Insurance Trust v. United States

Citations

  • 794 F.3d 907
  • 116 A.F.T.R.2d (RIA) 5347
  • 2015 U.S. App. LEXIS 12675
  • 2015 WL 4477293

How courts have described this case

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

  • \[F]iling a timely refund claim with the IRS is a jurisdictional prerequisite to a tax refund lawsuit.\

Source: CourtListener parenthetical corpus (CC0).

Judges: Wollman, Beam, Loken

Read full opinion on CourtListener

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.