The First National Bank of Miami, as Successor of the Estate of John P. Cassidy, Deceased v. United States

First Circuit

The First National Bank of Miami, as Successor of the Estate of John P. Cassidy, Deceased v. United States

341 F.2d 737, 15 A.F.T.R.2d (RIA) 1316

Court of Appeals for the First Circuit·Decided February 15, 1965·No. 21425_1·Published

Opinion

PER CURIAM.

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).

Free access — add to your briefcase to read the full text and ask questions with AI

PER CURIAM.

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).

The First National Bank of Miami, as Successor of the Estate of John P. Cassidy, Deceased v. United States, 341 F.2d 737, 15 A.F.T.R.2d (RIA) 1316 (1st Cir. 1965).

Pincite

341 F.2d 737 (The First National Bank of Miami, as Successor of the Estate of John P. Cassidy, Deceased v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

Related