CUMMINGS, Circuit Judge.
On July 12, 1990, L & H Corporation ("L & H") filed this action in federal court in order to obtain a tax refund. The Internal Revenue Service ("IRS") had previously denied L & H's administrative claim for a refund and had notified it of the disallowance on June 11, 1987. Under the applicable statute of limitations, no suit for a tax refund may be filed "after the expiration of 2 years from the date of mailing by certified mail...
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.