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ZEIER v. U.S. I.R.S.

Nos. 95-35120, CV-92-00127-JDS.

80 F.3d 1360 (1996)

John A. ZEIER, The Estate of; Ben J. Yates, as personal representative of the Estate of John A. Zeier, Plaintiffs-Appellees, v. UNITED STATES INTERNAL REVENUE SERVICE, acting as an agency of the United States of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided April 9, 1996

Attorney(s) appearing for the Case

W. Scott Green, West, Patten, Bekkedahl and Green, Billings, Montana, for plaintiffs-appellees.

Gary R. Allen, Gilbert S. Rothenberg, Kirk C. Lusty, United States Department of Justice, Washington, D.C.; Diane G. Barz, Office of the United States Attorney, Billings, Montana, for defendant-appellant.

Before: D.W. NELSON and NOONAN, Circuit Judges, and TANNER, District Judge.

D.W. NELSON, Circuit Judge:

The Internal Revenue Service ("IRS") appeals the district court's grant of a tax refund to the Zeier estate ("the estate"). The IRS contends that the court lacked jurisdiction to grant the refund, since 26 U.S.C. § 6511(a) provides that a refund claim must be filed within three years from the time an estate tax return was filed or two years from the time the tax was paid, whichever expires later.1 In addition...

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