Kavanagh v. Noble, 333 U.S. 850 (1948). · Go Syfert
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Kavanagh v. Noble, 333 U.S. 850 (1948). Cases Citing This Book View Copy Cite
41 citation events (3 in the last 25 years) across 20 distinct courts.
Strongest positive: John A. Zeier v. United States Internal Revenue Service (ca9, 1996-04-09)
Treatment trajectory · 1949 → 2026 · click a year to view as-of
1949 1987 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see, e.g." John A. Zeier v. United States Internal Revenue Service
9th Cir. · 1996 · signal: see also · confidence low
See Ehle, 720 F.2d at 1096-97 (remittances without assessment constitute tax payments, not deposits); see also Jones v. Liberty Glass Co., 332 U.S. 524, 531-2 , 68 S.Ct. 229, 232-33 , 92 L.Ed. 142 (1947), reh'g denied, 333 U.S. 850 , 68 S.Ct. 657 , 92 L.Ed. 1132 (1948)(remittances in excess of what is due are overpayments); 26 U.S.C. § 6401 (c); S. Rep. 221, 78th Cong., 1st Sess. at 34-5 (1943)(remittance made when there is no tax liability constitutes overpayment).EQUITABLE TOLLING 27 This court in Brockamp v. U.S. has determined that "the statute of limitations in § 6511 may be equitably t…
discussed Cited "see, e.g." Zeier v. United States Internal Revenue Service
9th Cir. · 1996 · signal: see also · confidence low
See Ehle, 720 F.2d at 1096-97 (remittances without assessment constitute tax payments, not deposits); see also Jones v. Liberty Glass Co., 332 U.S. 524, 531-2 , 68 S.Ct. 229, 232-33 , 92 L.Ed. 142 (1947), reh’g denied, 333 U.S. 850 , 68 S.Ct. 657 , 92 L.Ed. 1132 (1948)(remit-tances in excess of what is due are overpayments); 26 U.S.C. § 6401 (c); S. Rep. 221, 78th Cong., 1st Sess. at 34-5 (1943)(remit-tanee made when there is no tax liability constitutes overpayment).
Retrieving the full opinion text from the archive…
Kavanagh, Collector of Internal Revenue
v.
Noble
No. 70.
Supreme Court of the United States.
Mar 8, 1948.
333 U.S. 850
Published

332 U. S. 535. Rehearing denied.