Taxpayers Ray and Carla Vintilla appeal the district court's grant of the Internal Revenue Service's ("IRS") motion for summary judgment in their suit against the IRS for a tax refund. The district court found that the claim was barred on the ground that the statute of limitations for filing for a tax refund had expired.
I. BACKGROUND OF THE CASE
Ray Vintilla was a management employee of Orinoco...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.