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ANDERSON v. U.S.

No. 91-35396.

966 F.2d 487 (1992)

Lois ANDERSON, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 5, 1992.

Attorney(s) appearing for the Case

John Dudeck, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

Richard P. Algeo, Turner, Stoeve, Gagliardi & Goss, Spokane, Wash., for plaintiff-appellee.

Before: PREGERSON, TROTT, and KLEINFELD, Circuit Judges.

PREGERSON, Circuit Judge:

Lois Anderson filed suit to recover a federal income tax refund for 1984. The sole issue before the district court was whether Anderson had filed a timely claim for refund. The district court held that she had, 746 F.Supp. 15, and the government appeals. We have jurisdiction under 28 U.S.C. § 1291 (1988) and affirm the district court's decision.

BACKGROUND

Anderson asserts that...

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