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WEBB v. U.S.

No. 94-1854.

66 F.3d 691 (1995)

Clinton WEBB; Nationsbank of Virginia, N.A., formerly known as Sovran Bank, N.A., Co-executors of The Estate of Mary Morton Parsons, Deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided October 2, 1995.

Attorney(s) appearing for the Case

ARGUED: Charles Frederick Witthoefft, Hirschler, Fleischer, Weinberg, Cox & Allen, Richmond, Virginia, for Appellants. Gilbert Steven Rothenberg, Tax Division, United States Department of Justice, Washington, DC, for Appellee. ON BRIEF: Everette G. Allen, Jr., John C. Ivins, Jr., Hirschler, Fleischer, Weinberg, Cox & Allen, Richmond, Virginia, for Appellants. Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Bridget M. Rowan, Helen F. Fahey, United States Attorney, Tax Division, United States Department of Justice, Washington, DC, for Appellee.

Before RUSSELL and DIANA GRIBBON MOTZ, Circuit Judges, and FABER, United States District Judge for the Southern District of West Virginia, sitting by designation.

Affirmed by published opinion. Judge DIANA GRIBBON MOTZ wrote the majority opinion, in which Judge FABER joined. Judge RUSSELL wrote a dissenting opinion.

OPINION

DIANA GRIBBON MOTZ, Circuit Judge:

The sole question presented in this case is whether certain provisions of the Internal Revenue Code governing tax refund claims are subject to equitable tolling. The district court held that they were not; we affirm, although on somewhat different grounds...

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