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ESTATE OF MITCHELL v. C.I.R.

No. 99-70421.

250 F.3d 696 (2001)

Estate of Paul Mitchell, Deceased, Patrick T. Fujieki, Executor, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed May 2, 2001.

As Amended May 25, 2001.

Attorney(s) appearing for the Case

B. John Williams, Jr., Morgan, Lewis & Bockius LLP, Washington, D.C., David W.K. Wong, Carlsmith Ball, Honolulu, HI, Melvin E. Lefkowitz, Hogn & Hartson, Washington, D.C., for the petitioner-appellant.

Gilbert S. Rothenberg and Michelle B. O'Connor, United States Department of Justice, Tax Division, Washington, D.C., for the respondent-appellee.

Before: Procter HUG, Jr., Stephen S. TROTT, and Kim McLane WARDLAW, Circuit Judges.

Argued and Submitted November 17, 2000 — Honolulu, Hawaii.

WARDLAW, Circuit Judge:

The Estate of Paul Mitchell (the "Estate") petitions for review of the United States Tax Court's decision allowing the Commissioner of the Internal Revenue Service (the "Commissioner") to assess an additional $2,404,571 in federal estate taxes. The Estate claims that the Tax Court erred by: (1) finding that the Commissioner timely notified the Estate of the additional...

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