The First National Bank of Miami, as Successor of the Estate of John P. Cassidy, Deceased v. United States
This text of 341 F.2d 737 (The First National Bank of Miami, as Successor of the Estate of John P. Cassidy, Deceased v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the First Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
It being undisputed that the claim for refund of gift taxes was not filed until more than three years following the filing of the return and more than two years following the payment of the tax, the trial court correctly held that the suit for refund must be dismissed as being barred by the applicable statute of limitations, 26 U.S.C.A. § 6511. The judgment is affirmed on the opinion of the District Court, 226 F.Supp. 166 (S.D.Fla.1963).
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Cite This Page — Counsel Stack
341 F.2d 737, 15 A.F.T.R.2d (RIA) 1316, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-first-national-bank-of-miami-as-successor-of-the-estate-of-john-p-ca1-1965.