United States Federal Circuit
Albemarle Corp. & Subsidiaries v. US, 15-5015
In a suit for a refund of certain taxes paid in the 1997 and 1998 tax years, the Court of Federal Claims dismissal of the complaint is affirmed where the court lacks jurisdiction over the claims because plaintiff has not filed its refund claims within the 10-year limitations period prescribed in 26 U.S.C. section 6511(d)(3)(A).
Appellate Information
- Decided 08/13/2015
- Published 08/13/2015
Judges
- BRYSON
Court
- United States Federal Circuit