MEMORANDUM OPINION
ELLIS, District Judge.
In this federal tax refund suit, the threshold question is whether the taxpayer's claim is time-barred under 26 U.S.C. § 6511(b)(2).
I
Plaintiff Robert H. Manka overpaid his 1993 taxes. Specifically, he overpaid his taxes by $22,277. This figure results from subtracting his actual 1993 tax liability from the amount of taxes he paid that year through withholding and estimated payments. Plaintiff...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.