DaimlerChrysler's U . S . transfer agent, the Bank of New York, is responsible for sending shareholder claims for refunds to the German government.
12.
The IRS said it would have no comment on the case, other than to confirm that it routinely denies claims for refunds of taxes on severance pay.
13.
However, attorneys in the case said people who did not file claims for refunds on goods they bought from Publishers Clearing House probably would get nothing from the settlement.
14.
Will v . Michigan Dept . of State Police, 491 U . S ., at 68-69, already established that petitioners'claim for refunds against the State could not proceed under s1983.
15.
So in addition to adding a little extra revenue to sales of season passes that sell for as much as $ 1, 799, the company rids itself of claims for refunds.
16.
Petitioner disagrees that there is any disparity, arguing that Lundy's interpretation of the statute is wrong and that Lundy's claim for refund would not have been considered timely in district court.
17.
The Commissioner concedes that Lundy's actual return constituted a claim for refund, see 26 CFR s301.6402-3 ( a ) ( 5 ) ( 1995 ); Rev . Rul . 76-511, 1976-2 Cum.
18.
Ibid . ( " ( T ) he three-year limitation period applies because Lundy filed his claim for refund . . . within three years of filing his tax return " ).
19.
The Commissioner concedes that Lundy's actual return constituted a claim for refund, see 26 CFR s301 . 6402-3 ( a ) ( 5 ) ( 1995 ); Rev . Rul . 76-511, 1976-2 Cum.
20.
Federal energy regulators examining whether companies overcharged for electricity during the California power crisis rejected an attempt by California officials on Thursday to expand their claim for refunds by up to $ 2.8 billion ..
