1. Home
  2. Browse Decisions
  3. F.3d
  4. 95 F.3d
  5. 95 F.3d 25 (1996)
 

IMPERIAL PLAN, INC. v. U.S.

No. 94-56439.

95 F.3d 25 (1996)

IMPERIAL PLAN, INC., a Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Submission Withdrawn March 20, 1996.

Resubmitted August 16, 1996.

Decided September 6, 1996.

Attorney(s) appearing for the Case

Steven R. Mather, Kajan, Mather & Barish, Beverly Hills, California, for plaintiff-appellant.

Teresa Milton and Gary R. Allen, United States Department of Justice, Washington, DC, for defendant-appellee.

Before: CANBY, BOOCHEVER, and LEAVY, Circuit Judges.

LEAVY, Circuit Judge:

Imperial Plan, Inc. appeals the district court's dismissal of its action seeking a refund of excise taxes paid under 26 U.S.C. § 4975. The district court held that it lacked subject matter jurisdiction because Imperial Plan had not timely filed a claim for refund with the Internal Revenue Service. We have jurisdiction under 28 U.S.C. § 1291, and we affirm the district court.

FACTS AND...

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