R.H. DONNELLEY CORPORATION, Plaintiff-Appellant,
v.
UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued: January 26, 2011.
Decided: March 31, 2011.
Attorney(s) appearing for the Case
ARGUED: William L. Goldman , McDermott, Will & Emery, LLP, Washington, D.C., for Appellant. Arthur Thomas Catterall , United States Department of Justice, Washington, D.C., for Appellee. ON BRIEF: Robin L. Greenhouse , McDermott, Will & Emery, LLP, Washington, D.C.; Joseph H. Selby , McDermott, Will & Emery, LLP, Boston, Massachusetts; Christopher G. Smith , Smith Anderson Blount Dorsett Mitchell & Jernigan, LLP, Raleigh, North Carolina, for Appellant. John A. DiCicco , Acting Assistant Attorney General, Kenneth L. Greene , United States Department of Justice, Washington, D.C.; George E.B. Holding , United States Attorney, Raleigh, North Carolina, for Appellee.
Affirmed by published opinion. Judge WILKINSON wrote the opinion, in which Judge KEENAN and Judge BERGER joined.
United States Court of Appeals, Fourth Circuit.
OPINION
WILKINSON, Circuit Judge:
Just two days before the statute of limitations barred the Internal Revenue Service from assessing additional taxes for 1994, the R.H. Donnelley Corporation claimed refunds for 1991 and 1992 based on tax credits carried back from 1994. The statute of limitations then expired. After an investigation revealed that the taxpayer had so underreported its 1994 income that there was sufficient...
Let's get started
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.
