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ESTATE OF BRANSON v. C.I.R.

No. 00-70293.

264 F.3d 904 (2001)

ESTATE OF Frank BRANSON, Deceased; Mary M. March, Executor, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed September 5, 2001.

Attorney(s) appearing for the Case

Charles Bricken, Attorney, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellant.

William Bates III, McCutchen, Doyle, Brown & Enersen, L.L.P., Palo Alto, California, for the petitioner-appellee.

Before: SNEED, WARDLAW, and BERZON, Circuit Judges.

SNEED, Circuit Judge:

This case is before us on appeal from a judgment of the Tax Court. In the proceeding below, the Tax Court held that Appellee, the Estate of Frank Branson, had underpaid its estate taxes and owed a deficiency of $348,016. The Tax Court further held that Appellee need not pay the full amount of the deficiency. Rather, the Estate could, under the doctrine of equitable recoupment, credit a $96,515 income...

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