Explore 3 court opinions on Statute Of Limitations For Tax Refunds. AI-powered plain English summaries, key holdings, and legal analysis.
3 recent cases analyzed in this topic area.
Sixth Circuit: "All Events" Test Applies to Excise Tax Refunds
California Palms v. United States, decided by Sixth Circuit on November 6, 2025, resulted in a defendant win outcome. The Sixth Circuit affirmed the district court's grant of summary judgment to the U...
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...
Second Circuit Affirms IRS Tax Refund Denial Due to Insufficient Evidence
New Jersey v. Bessent; Village of Scarsdale v. IRS, decided by Second Circuit on August 13, 2025, resulted in a defendant win outcome. The Second Circuit affirmed the district court's dismissal of a c...