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ANASTASOFF v. U.S.

No. 99-3917.

235 F.3d 1054 (2000)

Faye ANASTASOFF, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: December 18, 2000.

Attorney(s) appearing for the Case

Gregory A. Hewett, argued, St. Louis, MO (Juan D. Keller and Philip B. Wright, on the brief), for Appellant. Thomas C. Walsh, argued, St. Louis, MO (Juan A. Keller, Philip B. Wright, and James F. Bennett, on the brief), for Appellant's petition for rehearing en banc.

Rachel I. Wollitzer, argued, U.S. Department of Justice, Washington, DC (Paula M. Junghans, Acting Asst. Attorney General and Richard Farber, on the brief), for Appellee.

Before: WOLLMAN, Chief Judge, HEANEY, McMILLIAN, RICHARD S. ARNOLD, BOWMAN, BEAM, LOKEN, HANSEN, MORRIS SHEPPARD ARNOLD, MURPHY, and BYE, Circuit Judges, en banc.

RICHARD S. ARNOLD, Circuit Judge.

This is a tax case. The appellant, Faye Anastasoff, filed suit for a refund in the claimed amount of $6,436.00. The United States asserted that the plaintiff's claim for a refund had been untimely. The District Court agreed, and we affirmed. Anastasoff v. United States, 223 F.3d 898 (8th Cir.2000).

The panel of this Court that initially heard the case held that the administrative claim...

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