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MILLER v. U.S.

No. 91-1049.

949 F.2d 708 (1991)

Giles H. MILLER, Jr., Executor of the Estate of Virginia Fletcher Wood, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided November 20, 1991.

As Amended December 16, 1991.

Attorney(s) appearing for the Case

John Daniel Epps, LeClair, Ryan & Joynes, Richmond, Va., argued (Mary Lloyd Sinnott, on brief), for plaintiff-appellant.

Bridget Maria Rowan, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Jonathan S. Cohen, Tax Div., U.S. Dept. of Justice, Washington, D.C., E. Montgomery Tucker, U.S. Atty., Roanoke, Va., for defendant-appellee.

Before POWELL, Associate Justice (Retired), United States Supreme Court, sitting by designation, and MURNAGHAN and SPROUSE, Circuit Judges.

OPINION

MURNAGHAN, Circuit Judge:

Giles Miller, Jr., the executor of an estate, filed a claim against the Internal Revenue Service, seeking a federal estate tax refund. Miller argued that the estate was entitled to the refund of taxes paid on three alternative bases: (1) because a formal claim for a refund of the tax paid had been within the prescribed statutory period; (2) because an informal claim for refund had been filed within the prescribed period...

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