[Download] "Smith v. United States" by United States Court of Appeals for the Fourth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Smith v. United States
- Author : United States Court of Appeals for the Fourth Circuit
- Release Date : January 17, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
Plaintiff-appellants Darrell Smith and Guyan Oil Co. (collectively, "Guyan") instituted this action in the United States District Court for the Southern District of West Virginia seeking a refund of windfall profit taxes paid to the Internal Revenue Service ("IRS" or "the government") by Pennzoil Oil Company ("Pennzoil"). The government moved to dismiss Guyans complaint, and the district court granted the motion by ruling, first, that the suit for review of the denial of Guyans 1982 claim had not been brought within the statute of limitations and, second, that Guyan had no standing to maintain a suit for refund of the windfall profit taxes already paid. Guyan appeals, and we affirm.
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