Browse 3 tax refund claims cases decided by Federal Circuit. AI-powered summaries, holdings, and legal analysis.
Untimely Tax Filing Bars Refund Claim for Employee Benefit Trust
Electrical Welfare Trust Fund v. United States, decided by Federal Circuit on October 2, 2025, resulted in a defendant win outcome. The case concerns whether the Electrical Welfare Trust Fund (EWTF) w...
Willful failure to remit trust fund taxes means knowing they are due, not intending to defraud.
King v. United States, decided by Federal Circuit on August 18, 2025, resulted in a defendant win outcome. The case concerns the interpretation of "willful" under 26 U.S.C. § 6672, which imposes perso...
US Not Liable as Successor to RTC for Contract Breach
Associated Energy Group, LLC v. United States, decided by Federal Circuit on March 19, 2025, resulted in a defendant win outcome. The case concerns whether the United States, as a successor-in-interes...
CaseLawBrief currently tracks 3 tax refund claims cases from Federal Circuit. This number is updated as new opinions are published.
Outcome breakdown: Defendant Win: 3.
Each case page on CaseLawBrief includes an AI-generated plain English summary, key holdings, and legal analysis. Click any case above to read its full analysis.