FIRST NATIONAL BANK OF MIAMI v. UNITED STATES

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Docket Number

No. 21425.

Attorney(S)

John B. White, William P. Simmons, Jr., Shutts, Bowen, Simmons, Prevatt, Boureau White, Miami,
, for
Jonathan S. Cohen,
,
of Justice, Louis F. Oberdorfer,
, Lee A. Jackson, Joseph Kovner,
,
of Justice, Washington, D.C., William A. Meadows, Jr., U.S.
, Miami,
, for appellee, Lavinia L. Redd,
U.S.
, of

Judges

Before TUTTLE, Chief Judge, RIVES, Circuit Judge, and SIMPSON, District Judge. PER CURIAM

Acts

Internal Revenue Code — Procedure And Administration — Limitations — Limitations On Credit Or Refund — Limitations On Credit Or Refund

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Cites

Citation Codes

Equivalent Citations

citation codes

Docket Number

No. 21425.

Attorney(S)

John B. White, William P. Simmons, Jr., Shutts, Bowen, Simmons, Prevatt, Boureau White, Miami,
, for
Jonathan S. Cohen,
,
of Justice, Louis F. Oberdorfer,
, Lee A. Jackson, Joseph Kovner,
,
of Justice, Washington, D.C., William A. Meadows, Jr., U.S.
, Miami,
, for appellee, Lavinia L. Redd,
U.S.
, of

Judges

Before TUTTLE, Chief Judge, RIVES, Circuit Judge, and SIMPSON, District Judge. PER CURIAM

Acts

Internal Revenue Code — Procedure And Administration — Limitations — Limitations On Credit Or Refund — Limitations On Credit Or Refund

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The FIRST NATIONAL BANK OF MIAMI, as Successor Executor of the Estate of John P. Cassidy, Deceased, Appellant, v. UNITED STATES of America, Appellee.

PER CURIAM.

It being undisputed that the claim for refund of gift taxes was not filed until more than three years following the filing of the return and more than two years following the payment of the tax, the trial court correctly held that the suit for refund must be dismissed as being barred by the applicable statute of limitations, 26 U.S.C.A. § 6511. The judgment is affirmed on the opinion of the District Court, 226 F. Supp. 166 (S.D.Fla. 1963).

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The FIRST NATIONAL BANK OF MIAMI, as Successor Executor of the Estate of John P. Cassidy, Deceased, Appellant, v. UNITED STATES of America, Appellee.

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