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Commissioner v. Lundy

Docket No.: 94-1785
Argued: November 6, 1995
Decided: January 17, 1996

Topics:

Internal Revenue Code, Federal Taxation, Federal Taxation, Internal Revenue Code

PartyNames: COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert F. LUNDY.
Petitioner: Commissioner
Respondent: Lundy

Court Below: THE UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
Citation: 45 F.3d 856
Lower Court Decision
Supreme Court Docket

Commissioner
v.
Lundy
516 U.S. 235 (1996)
Other Citations: 116 S.Ct. 647133 L.Ed.2d 611 (516 U.S. 2
Question:

Can the Tax Court award a refund of taxes paid more than two years prior to the date on which the Commissioner of Internal Revenue mailed the taxpayer a notice of deficiency, when, on the date the notice of deficiency was mailed, the taxpayer had not yet filed a return?

Commissioner v. Lundy
ORAL ARGUMENT

November 06, 1995

Holding: reversed
Decision: Decision: 7 votes for Commissioner, 2 vote(s) against

Commissioner v. Lundy
Case Documents

1Opinion in Commissioner v. Lundy
2Opinion in Commissioner v. Lundy
Additional documents for this case are pending review.