L & H CO., INC. v. U.S.

No. 91-1969.

963 F.2d 949 (1992)

L & H COMPANY, INCORPORATED, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided May 7, 1992.


Attorney(s) appearing for the Case

Thomas J. Bamonte (argued), Sachnoff & Weaver, Chicago, Ill., for L & H Co., Inc.

Gary R. Allen, Robert S. Pomerance, John A. Dudeck, Jr., Frank P. Cihlar (argued), Washington, D.C., John S. Brennan, Asst. U.S. Atty., Office of the U.S. Atty., Civ. Div., Appellate Section, Chicago, Ill., Benjamin Norris, Dept. of Justice, Tax Div., Appellate Section, Washington, D.C., for U.S.

Before CUMMINGS, EASTERBROOK and MANION, Circuit Judges.


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...

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