L & H Company, Incorporated 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.

• “[Rjesubmission of an identical claim with an attachment adding an additional piece of evidence ... does not constitute a new claim and does not warrant suspension of the original limitations period.”
• \A taxpayer cannot enlarge Section 6532’s two-year statute of limitations by refiling what is essentially the same claim that was rejected by the IRS.\
• “A submission of a second claim may expand the limitations period where the second claim alleges grounds or theories for recovery which are different from those set forth in the first claim.”
• \A submission of a second claim may expand the limitations period where the second claim alleges grounds or theories for recovery which are different from those set forth in the first claim.\
• \[R]esubmission of an identical claim with an attachment adding an additional piece of evidence . . . does not constitute a new claim and does not warrant suspension of the original limitations period.\

Source: CourtListener parenthetical corpus (CC0).