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FIRST INTERSTATE BANK OF NEVADA, N.A. v. U.S.

No. 95-15207.

108 F.3d 1185 (1997)

FIRST INTERSTATE BANK OF NEVADA, N.A., as Executor of the Estate of Marilla D. Black and as Trustee of the Marilla D. Black Testamentary Trust, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Submission Deferred July 10, 1996.

Resubmitted February 24, 1997.

Decided March 18, 1997.

Attorney(s) appearing for the Case

Gary R. Allen, Tax Division, United States Department of Justice, Washington, DC, for defendant-appellant.

Paul D. Bancroft, Lionel, Sawyer & Collins, Reno, NV, for plaintiff-appellee.

Before: CHOY, O'SCANNLAIN and LEAVY, Circuit Judges.

LEAVY, Circuit Judge:

The United States appeals from the district court's entry of summary judgment in favor of First Interstate Bank of Nevada, N.A. as Executor of the Estate of Marilla D. Black and Trustee of the Marilla D. Black Testamentary Trust. The district court's ruling was based on its determination that the statutory limitation period of 26 U.S.C. § 6511 for the filing of a tax refund claim should be equitably tolled in the instant case because of...

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