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WEISER v. U.S.

No. 90-16431.

959 F.2d 146 (1992)

Howard M. WEISER, and Lenore Weiser; Robert J. and Helen M.L. Stein; John McLeish; and Nils Parson, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided March 19, 1992.

Attorney(s) appearing for the Case

Peter T. Chamberlin, Walnut Creek, Cal., for plaintiffs-appellants.

Shirley D. Peterson, Gary R. Allen, Kenneth L. Greene, Charles Bricken, U.S. Dept. of Justice, Tax Div., Washington D.C., for defendant-appellee.

Before POOLE, REINHARDT and FERNANDEZ, Circuit Judges.

FERNANDEZ, Circuit Judge:

Howard and Lenore Weiser, Nils Parson, Robert and Helen Stein, and John McLeish (or collectively, Taxpayers) appeal the district court's grant of summary judgment in favor of the Government on Taxpayers' consolidated tax refund actions. We affirm.

JURISDICTION AND STANDARD OF REVIEW

The district court had jurisdiction to hear the refund actions under 28 U.S.C. § 1346(a)(1)...

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