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COMMISSIONER v. LUNDY

No. 94-1785.

516 U.S. 235 (1996)

COMMISSIONER OF INTERNAL REVENUE v. LUNDY

United States Supreme Court.

Decided January 17, 1996.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for petitioner. With him on the briefs were Solicitor General Days, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, Richard Farber, and Regina S. Moriarty.

Glenn P. Schwartz argued the cause for respondent. With him on the brief was Lawrence J. Ross.*

O'Connor, J., delivered the opinion of the Court, in which Rehnquist, C. J., and Scalia, Kennedy, Souter, Ginsburg, and Breyer, JJ., joined. Stevens, J.,filed a dissenting opinion, p. 253. Thomas, J.,filed a dissenting opinion, in which Stevens, J., joined, p. 253.

Justice O'Connor, delivered the opinion of the Court.

In this case, we consider the "look-back" period for obtaining a refund of overpaid taxes in the United States Tax Court under 26 U. S. C. § 6512(b)(3)(B), and decide whether the Tax Court can award a refund of taxes paid more than two years prior to the date on which the Commissioner of Internal Revenue mailed the taxpayer a notice of deficiency, when, on the date...

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