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RICARDS v. UNITED STATES

No. 79-4442.

683 F.2d 1219 (1981)

Edna RICARDS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1981.

As Amended November 27, 1981.

Attorney(s) appearing for the Case

J. Anthony Giacomini, Giacomini, Jones & Zamsky, Klamath Falls, Or., for plaintiff-appellant.

Jay Miller, Tax Div., Washington, D.C., argued for defendant-appellee; Gilbert E. Andrews, Chief Appellate Section, Washington, D.C., on brief.

Before CHOY and ALARCON, Circuit Judges, and BONSAL, District Judge.

ALARCON, Circuit Judge:

Plaintiff Edna Ricards appeals from a judgment of the district court denying her claim for a refund of federal estate taxes and granting the Government's counterclaim for interest on the taxes owed. For the reasons stated below, we affirm the judgment of the district court.

STATEMENT OF FACTS

In September of 1972, Edna and Kenneth Ricards ("the Ricards") changed their residence from California to Oregon to secure a less expensive...

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