Supreme Court· 3/21/1990

United States v. Dalm

Citations

494 U.S. 596
110 S. Ct. 1361
108 L. Ed. 2d 548
1990 U.S. LEXIS 1531

How courts have described this case

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

holding that § 7422(a) requires a taxpayer seeking a refund to file a claim for a refund before filing suit to collect the refund
holding that a two-year limitations period bars recovery regardless of whether the tax is illegally collected
holding that plaintiffs’ refund suit was barred for failing to file a refund claim with the IRS
holding that a statute of limitations barred an untimely claim for a federal income tax refund, “regardless of whether the tax is alleged to have been ‘erroneously,’ ‘illegally,’ or ‘wrongfully collected’ ” (citations omitted)
holding that a taxpayer’s failure to file a timely tax return under 26 U.S.C. § 7422(a) deprived the district court of jurisdiction over the taxpayer’s claim for a tax refund
holding that equitable recoupment, without more, does not give court jurisdiction over refund claims

Source: CourtListener parenthetical corpus (CC0).

Judges: Kennedy, Rehnquist, White, Blackmun, O'Connor, Scalia, Stevens, Brennan, Marshall

Read full opinion on CourtListener

Cited by

506 cases in this archive cite this case; the 20 most cited are listed.

Cites

18 cases in this archive are cited by this case.

Other cases named United States v. Dalm

8 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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