United States Federal Circuit

In a dispute involving a request for a tax refund, Court of Federal Claims' judgment is affirmed where the government's interpretation of the law is entitled to deference as its denial of plaintiff's refund claim on grounds that the assessment period under 26 U.S.C. sec. 6501 had expired was reasonable and not inconsistent with any prior interpretation that was entitled to deference.

Appellate Information

• Decided 07/29/2009
• Published 07/29/2009

Judges

Court

• United States Federal Circuit

Counsel