OROPALLO v. U.S.

No. 92-1983.

994 F.2d 25 (1993)

Charles J. OROPALLO, Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals, First Circuit.

Decided May 24, 1993.


Attorney(s) appearing for the Case

Charles J. Oropallo on brief pro se.

Jeffrey R. Howard, U.S. Atty., James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg and Roger E. Cole, Attys., Tax Div., Dept. of Justice, on brief for appellee.

Before BREYER, Chief Judge, TORRUELLA and CYR, Circuit Judges.


PER CURIAM.

The district court dismissed Charles Oropallo's suit for a tax refund as untimely under 26 U.S.C. § 6511(a). We affirm.

I. Background

Charles Oropallo worked for the Raytheon Service Company during the 1983 calendar year. In 1985, he was incarcerated. Four years later the IRS informed him that he had not filed any tax returns since 1982. Oropallo then obtained his W-2 form from Raytheon. When he filled out his 1983 tax return...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases