Ottawa Silica Company v. The United States

How courts have described this case

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

• observing that the court’s jurisdiction does not extend to those claims that “were not first raised in the claim for a refund”
• taxpayer disputed the appropriate depletion rate with the IRS but added claims for errors in calculating depletion deduction and net operating loss at trial
• substantial variance rule bars variance in the “factual bases” of the taxpayer’s legal arguments and not merely in the arguments themselves
• court may treat issue first raised at the trial stage as part of the initial administrative claim if “derived from or is integral to the ground timely raised in the refund claim”
• “A ground for a refund that is neither specifically raised by a timely claim for a refund, nor comprised within the general language of the claim, cannot be considered by a court in a sub- sequent suit for a refund.”
• distinguishing Red River Lumber on such grounds

Source: CourtListener parenthetical corpus (CC0).