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FIRST ALABAMA BANK, N.A. v. U.S.

No. 91-7674.

981 F.2d 1226 (1993)

FIRST ALABAMA BANK, N.A., Bruce A. Cogle, Jr., Jane C. Hamilton, Co-Executors of the Estate of Bruce A. Cogle, Sr., Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. FIRST ALABAMA BANK, N.A., Bruce A. Cogle, Jr., Jane C. Hamilton, Co-Executors of the Estate of Rosa L. Cogle, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

January 27, 1993.

Attorney(s) appearing for the Case

W. Dewitt Reams, Richard L. Reed and William W. Watts, Mobile, AL, for plaintiffs-appellants.

Brian C. Griffin, Gilbert S. Rothenberg, Gary R. Allen, Robert L. Baker, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant-appellee.

Before ANDERSON, Circuit Judge, MORGAN and JOHNSON, Senior Circuit Judges.

ANDERSON, Circuit Judge:

This case involves an action under 26 U.S.C. § 7422(a) for refund of allegedly overpaid federal estate and gift taxes. The district court dismissed the suit as timebarred under the applicable two-year statute of limitations, 26 U.S.C. § 6532(a)(1). 768 F.Supp. 1522 (S.D.Ala.1991). On appeal, plaintiffs argue that this dismissal was erroneous because...

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