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PESKO v. U.S.

No. 90-5083.

918 F.2d 1581 (1990)

Joseph PESKO and Stephanie Pesko, Plaintiffs-Appellants, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

November 15, 1990.

Attorney(s) appearing for the Case

Stephen C. Gilbert, Gilbert, Gilbert & Schlossberg, of Morristown, N.J., argued for plaintiffs-appellants. With him on the brief was Judith E. Stein, New York City, of counsel.

Robert C. Pomerance, Tax Div., Dept. of Justice, of Washington, D.C., argued for defendant-appellee. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Mary Frances Clark and Joan I. Oppenheimer.

Before MAYER, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and LOURIE, Circuit Judge.

FRIEDMAN, Senior Circuit Judge.

The question in this tax-refund case, here on appeal from the United States Claims Court, is whether the appellants' waiver of the statutory prohibition against the Commissioner of Internal Revenue's assessing a tax until the decision of the United States Tax Court has become final (90 days after the entry of such decision), which they executed in connection with a stipulated decision of the Tax Court determining the appellants' tax...

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