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ELECTROLUX HOLDINGS, INC. v. U.S.

No. 2006-5106.

491 F.3d 1327 (2007)

ELECTROLUX HOLDINGS, INC. and Electrolux Home Products, Inc., Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

June 20, 2007.

Attorney(s) appearing for the Case

Steven A. Friedman, Squire, Sanders & Dempsey L.L.P., of Cleveland, OH, argued for plaintiffs-appellants. With him on the brief was Terrence G. Perris.

Richard Farber, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Eileen J. O'Conner, Assistant Attorney General, and Bethany B. Hauser, Attorney.

Before BRYSON, Circuit Judge, PLAGER, Senior Circuit Judge, and GAJARSA, Circuit Judge.

PLAGER, Senior Circuit Judge.

This is a taxing case. The general three-year statute of limitations for filing a federal tax refund claim is found in 26 U.S.C. § 6511(a). Subsection (d)(2)(A) of § 6511 establishes an exception to the general statute when the claim relates to an overpayment attributable to a capital loss carryback. This case involves the construction and application of this exception and presents...

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