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ROSSER v. U.S.

No. 92-6926.

9 F.3d 1519 (1993)

Robert G. ROSSER, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

December 28, 1993.

Attorney(s) appearing for the Case

Cynthia Lewis, Tax Div., U.S. Dept. of Justice, Washington, DC, Jack Selden, Caryl Privett, George C. Batcheler, U.S. Attys., Birmingham, AL, Gary Allen, Tax Div., Robert L. Baker, Brian C. Griffin, Steven W. Parks, Ann B. Durney, Tax Dept., U.S. Dept. of Justice, Washington, DC, for defendant-appellant.

Thomas J. Mahoney, Jr., Birmingham, AL, for plaintiff-appellee.

Before ANDERSON and BLACK, Circuit Judges, and NANGLE, Senior District Judge.

ANDERSON, Circuit Judge:

Taxpayer Robert G. Rosser ("Rosser") brought this action under 26 U.S.C. § 7422(a) for refund of allegedly overpaid federal income taxes. The United States (the "government") filed a motion for summary judgment, contending that the suit was barred by the applicable two-year statute of limitations laid out in 26 U.S.C. § 6532(a)(1). The district court denied the motion and, pursuant to a stipulation by the parties as to the relevant...

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