MUTUAL ASSUR., INC. v. U.S.

No. 94-6606.

56 F.3d 1353 (1995)

MUTUAL ASSURANCE, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

July 3, 1995.


Attorney(s) appearing for the Case

Robert H. Rutherford, F.A. Flowers, III, Louis H. Anders, Jr., Burr & Forman, Birmingham, AL, for appellee.

Gary R. Allen, Robert L. Baker, Michael L. Paup, Jonathan S. Cohen, Thomas J. Clark, Mark E. Matthews, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant.

Before HATCHETT and EDMONDSON, Circuit Judges, and GIBSON, Senior Circuit Judge.


HATCHETT, Circuit Judge:

In this tax refund case, we affirm the district court's ruling that the appellee's, Mutual Assurance, Inc., amendment to a timely filed administrative claim for refund could serve as the jurisdictional basis for maintaining this action.

FACTS

Mutual Assurance, Inc. (Mutual Assurance), the appellee, an Alabama corporation whose principal place of business is located in Birmingham...

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