Glenn v. U.S., 76-3029

CourtUnited States Courts of Appeals. United States Court of Appeals (5th Circuit)
Citation571 F.2d 270
Docket NumberNo. 76-3029,76-3029
Parties78-1 USTC P 9371 Coy F. GLENN and Peggy Glenn, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Decision Date13 April 1978

F. M. Bush, III, Tupelo, Miss., for plaintiffs-appellants.

H. M. Ray, U. S. Atty., Oxford, Miss., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Robert A. Bernstein, Gilbert S. Rothenberg, Gilbert E. Andrews, Acting Chief, App. Section, Dept. of Justice, Washington, D. C., for defendant-appellee.

Appeal from the United States District Court for the Northern District of Mississippi.

Before TUTTLE, CLARK and MORGAN, Circuit Judges:

PER CURIAM:

This is an appeal in a tax case. The facts are not in dispute. The appellants, Coy F. and Peggy Glenn, sustained a net operating loss of $85,526.85 in 1970. Under the provisions of I.R.C. § 172 (which relates to "net operating loss carrybacks") appellants were entitled to carry the loss back, resulting in a $41,995.56 overpayment in 1967. Pursuant to an extension granted by the I.R.S., appellants' return for the loss year, 1970, was not filed until September 13, 1971. 1 Their administrative claim for refund was filed on April 26, 1974. In an action to recover the overpayment, the United States District Court for the Northern District of Mississippi dismissed for lack of jurisdiction, holding that appellants' claim for refund had not been filed within the time limits prescribed by I.R.C. § 6511. On appeal, appellants concede that a timely filing is jurisdictional, but argue that their claim was in fact filed within the statutory period. We affirm.

The normal period of limitation on filing a claim for refund is "3 years from the time the return (for the loss year) was filed." I.R.C. § 6511(a). However, when a net operating loss is involved, special rules are provided by I.R.C. § 6511(d)(2)(A):

If the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, in lieu of the 3-year period of limitation prescribed in (§ 6511(a)), the period shall be that period which ends with the expiration of the 15th day of the 40th month . . . following the end of the taxable year of the net operating loss . . . which results in such carryback, or the period prescribed in (§ 6511(c)) in respect of such taxable year, whichever expires later . . . . (emphasis added)

Section 6511(c), referenced in the above quote, provides a rule applicable in case of an "extension of time by agreement." Specifically, I.R.C. § 6511(c) (1) provides:

If an agreement under the provisions of section 6501(c)(4) extending the period for assessment of a tax . . . is made within the (3-year) period prescribed in (§ 6511(a)) for the filing of a claim for credit or refund

(1) . . . The period for filing claim for credit or refund . . . shall not expire prior to 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement . . . .

The "agreement" referenced above contemplates a written agreement between the taxpayer and the Government to extend...

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  • Ingalls Shipbuilding Div., Litton Systems, Inc. v. White
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • July 26, 1982
    ...643, 81 S.Ct. 1278, 6 L.Ed.2d 575 (1961); Connecticut v. United States E.P.A., 656 F.2d 902, 909 (2d Cir. 1981); Glenn v. United States, 571 F.2d 270, 271 (5th Cir. 1978). While we think § 908(i)(A) is sufficiently clear to fall within this simple rule of construction, Ingalls would argue t......
  • U.S. v. Scrimgeour, 80-5205
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • February 12, 1981
    ...to resort to legislative history. See Ex parte Collett, 337 U.S. 55, 61, 69 S.Ct. 944, 947, 93 L.Ed. 1207 (1949); Glenn v. United States, 571 F.2d 270, 271 (5th Cir. 1978). However, the Court has clearly held that consideration of legislative history is proper in determination of the meanin......
  • Georgia Ass'n of Retarded Citizens v. McDaniel, Civ. A. No. C78-1950A.
    • United States
    • U.S. District Court — Northern District of Georgia
    • April 3, 1981
    ...2051, 64 L.Ed.2d 766 (1980); Tennessee Valley Authority v. Hill, 437 U.S. 153, 98 S.Ct. 2279, 57 L.Ed.2d 117 (1978); Glenn v. United States, 571 F.2d 270 (5th Cir. 1978). The court concludes that the Handicapped Act places responsibility on defendants to fully consider the individual needs ......
  • American Trucking Associations, Inc. v. I. C. C.
    • United States
    • United States Courts of Appeals. United States Court of Appeals (5th Circuit)
    • October 1, 1981
    ...to look elsewhere. Packard Motor Car Co. v. NLRB, 330 U.S. 485, 492, 67 S.Ct. 789, 793, 91 L.Ed. 1040, 1050 (1947); Glenn v. United States, 571 F.2d 270, 271 (5th Cir. 1978). Congress adopted and the President signed only the act itself. The reports of committees and the congressional debat......
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