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LUNDY v. I.R.S.

No. 94-1260.

45 F.3d 856 (1995)

Robert F. LUNDY, Petitioner-Appellant, v. INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided January 30, 1995.

Attorney(s) appearing for the Case

ARGUED: Glenn P. Schwaz, John Marshall Law School, Chicago, IL, for appellant. Regina Sherry Moriarty, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee. ON BRIEF: Lawrence J. Ross, Washington, DC, for appellant. Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen, Richard Farber, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

Before RUSSELL and MICHAEL, Circuit Judges, and MESSITTE, United States District Judge for the District of Maryland, sitting by designation.

Reversed and remanded by published opinion. Judge RUSSELL wrote the opinion, in which Judge MICHAEL and Judge MESSITTE joined.

OPINION

DONALD RUSSELL, Circuit Judge:

Robert F. Lundy appeals the judgment of the United States Tax Court denying his claim for a refund of income taxes withheld in 1987. This case requires this Court to interpret sections 6511 and 6512 of the Internal Revenue Code (the "Code") to determine whether Lundy's refund claim was...

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