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VanCANAGAN v. U.S.

No. 99-5040.

231 F.3d 1349 (2000)

William K. VanCANAGAN, in his capacity as personal representative of the Estate of Ford Bovey, and Sharon Bovey, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

Decided October 17, 2000.

Attorney(s) appearing for the Case

William K. VanCanagan, Datsopoulos, MacDonald & Lind, of Missoula, Montana, for plaintiffs-appellants. Of counsel was Edward A. Murphy.

Annette M. Wietecha, Attorney, Tax Division, Appellate Section, Department of Justice, of Washington, DC, for defendant-appellee. With her on the brief were Loretta C. Argrett, Assistant Attorney General; and Gilbert S. Rothenberg, Attorney.

Before LOURIE, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and DYK, Circuit Judge.

FRIEDMAN, Senior Circuit Judge.

This appeal challenges a decision of the United States Court of Federal Claims that when the appellants filed an application for an automatic extension of time to file their federal income tax return, the money they remitted to the Internal Revenue Service ("IRS") with their application was a "payment" of their expected tax liability and not a "deposit" to cover such liability. The effect of that ruling was to invalidate as untimely...

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