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FIRST NAT. BANK OF CHICAGO v. UNITED STATES

No. 84-6496.

792 F.2d 954 (1986)

FIRST NATIONAL BANK OF CHICAGO, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Submitted November 13, 1985.

Decided June 24, 1986.

Attorney(s) appearing for the Case

Roy Weatherup, Haight, Dickson, Brown & Bonesteel, Santa Monica, Cal., for plaintiff-appellee.

Jonathan S. Cohen, Atty., Washington, D.C., for defendant-appellant.

Before BROWNING, KENNEDY and HUG, Circuit Judges.

HUG, Circuit Judge:

This appeal principally concerns an interpretation of section 6512(a) of the Internal Revenue Code, 26 U.S.C. § 6512(a) (1982). The Government contends that section 6512(a) deprives the district court of jurisdiction to hear the estate's claim for refund because the estate had previously filed a petition with the Tax Court contesting a deficiency assessed by the Internal Revenue Service ("IRS"). We agree with the Government's contention and...

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