1. Home
  2. Browse Decisions
  3. F.3d
  4. 599 F.3d
  5. 599 F.3d 1352 (2010)
 

BUSH v. U.S.

Nos. 2009-5008, 2009-5009.

599 F.3d 1352 (2010)

Lyman F. BUSH individually and as Personal Representative of the Estate of Beverly J. Bush, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee. Tommy J. Shelton, Plaintiff-Appellant, v. United States, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

March 31, 2010.

Attorney(s) appearing for the Case

Thomas E. Redding, Redding & Associates, P.C., of Houston, Texas, argued for all plaintiffs-appellants. With him on the brief were Sallie W. Gladney and Teresa J. Womack.

Andrew M. Weiner, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were John A. DiCicco, Acting Deputy Assistant Attorney General, and Michael J. Haungs, Attorney.

Before LINN, DYK, and PROST, Circuit Judges.

Opinion for the court filed by Circuit Judge DYK.

These two tax refund suits claim that the Internal Revenue Service ("IRS") failed to issue deficiency notices as required by law, thus rendering the tax assessments made against the plaintiff-taxpayers invalid. The Court of Federal Claims dismissed taxpayers' claims, holding that no notice of deficiency was required. While we agree with the taxpayers that deficiency notices were required, we conclude that the taxpayers...

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