OMOHUNDRO v. U.S.

No. 00-56558.

300 F.3d 1065 (2002)

Astrid E.A. OMOHUNDRO, individually and as the beneficiary of the estate of Stuart W. Omohundro, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 19, 2002.


Attorney(s) appearing for the Case

Arthur V. Pearson and Joan E. Low, Murphy, Pearson, Bradley & Feeney, San Francisco, CA, for plaintiff-appellant Astrid E.A. Omohundro.

Claire Fallon, Richard Farber, and Rachel L. Wollitzer, Department of Justice Tax Division, Washington, D.C., for defendant-appellee United States of America.

Before: BROWNING, REINHARDT, and TALLMAN, Circuit Judges.


OPINION

PER CURIAM.

Appellant Astrid Omohundro ("Omohundro") appeals an order of the district court dismissing her complaint seeking credit for the overpayment of her 1993 income taxes. Relying on our decision in Miller v. United States, 38 F.3d 473 (9th Cir.1994), the district court held it lacked jurisdiction because Omohundro failed to file a timely administrative claim for credit with the Internal Revenue Service...

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