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SELMAN v. U.S.

No. 90-6200.

941 F.2d 1060 (1991)

Robert E. SELMAN and Pauline Selman, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

August 5, 1991.

Attorney(s) appearing for the Case

Timothy M. Larason (John F. Fischer, II with him on the brief), Andrews, Davis, Legg, Bixler, Milsten & Murrah, Oklahoma City, Okl., for plaintiffs-appellants.

Francis M. Allegra, Counselor to the Asst. Atty. Gen., Washington, D.C. (Shirley D. Peterson, Gary R. Allen, Richard Farber, David A. Hubbert, U.S. Dept. of Justice, Tax Div., Washington, D.C. and Timothy D. Leonard, U.S. Atty., Oklahoma City, Okl., on the brief) for defendant-appellee.

Before LOGAN, Circuit Judge, BRIGHT, Senior Circuit Judge, and BALDOCK, Circuit Judge.

BRIGHT, Senior Circuit Judge.

Robert E. Selman and Pauline Selman (taxpayers) appeal the dismissal of their suit for a refund of interest from the Internal Revenue Service (IRS). The district court ruled that it lacked subject matter jurisdiction and that, even if it had jurisdiction, the abatement of interest was committed solely to the discretion of the IRS and not subject to judicial review. Taxpayers dispute both rulings. We affirm on the ground that the IRS's...

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