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RUSSELL v. C. I. R.

No. 80-7730.

678 F.2d 782 (1982)

Dolores J. RUSSELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided June 2, 1982.

Attorney(s) appearing for the Case

Ferris F. Boothe, Portland, Or., for petitioner-appellant.

William P. Wang, Washington, D. C., for respondent-appellee.

Before BROWNING, WALLACE and BOOCHEVER, Circuit Judges.

BOOCHEVER, Circuit Judge:

Appellant Russell seeks relief from the harsh effects of a misunderstanding about the procedural rules allocating jurisdiction between the Tax Court and the district courts. The trouble stems from Russell's failure to argue the merits of a refund claim in a Tax Court deficiency contest because she mistakenly believed that it could be pursued in a previously filed district court action. The district court case was reversed on appeal by this...

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