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DE OLIVEIRA v. UNITED STATES

No. 84-2477.

767 F.2d 1344 (1985)

Jose DE OLIVEIRA, Jr., as Executor of the Estate of Serafina de Oliveira, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1985.

Attorney(s) appearing for the Case

John M. Youngquist, San Francisco, Cal., for plaintiff-appellant.

Steven I. Frahm, Michael L. Paup, Glenn L. Archer, Jr., Dept. of Justice, Washington, D.C., for defendant-appellee.

Before SNEED and BEEZER, Circuit Judges, and STEPHENS, District Judge.

SNEED, Circuit Judge:

Jose de Oliveira, Jr., executor of the estate of Serafina de Oliveira, appeals from a judgment entered in proceedings for the determination of entitlement to an estate tax refund. The district court held that estate taxes were properly assessed against Serafina's estate and granted the Internal Revenue Service's (IRS) motion for summary judgment. The district court had jurisdiction under 28 U.S.C. § 1346(a)(1). This court has jurisdiction...

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