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ALOE VERA OF AMERICA, INC. v. U.S.

Nos. 07-15577, 07-15579.

574 F.3d 1176 (2009)

ALOE VERA OF AMERICA, INC., a Texas corporation; Rex G. Maughan, husband; Ruth G. Maughan, wife; Maughan Holdings Inc., an Arizona corporation, Plaintiffs-Appellants, and Gene Yamagata; Yamagata Holdings, Inc., Plaintiffs, Bureau of National Affairs, Inc., Intervenor, v. UNITED STATES of America, Defendant-Appellee, v. Kiichiro Harano, Junichi Hayakawa; Yoshinori Horikawa; The Yomiuri Shimbun; Hitoshi Uchiyama; Tsueneo Watanabe Toyohiko Yamanouchi (Non-party Witness,) Movant. Aloe Aloe Vera of America, Inc., a Texas corporation; Rex G. Maughan, husband; Ruth G. Maughan, wife; Maughan Holdings Inc., an Arizona corporation, Plaintiffs, Bureau of National Affairs, Inc., Intervenor, and Gene Yamagata; Yamagata Holdings, Inc., Plaintiffs-Appellants, v. United States of America, Defendant-Appellee, v. Kiichiro Harano, Junichi Hayakawa; Yoshinori Horikawa; The Yomiuri Shimbun; Hitoshi Uchiyama; Tsueneo Watanabe Toyohiko Yamanouchi (Non-party Witness,) Movant.

United States Court of Appeals, Ninth Circuit.

Filed July 30, 2009.

Attorney(s) appearing for the Case

Terrence D. Woolston and Tim A. Tarter, Woolston & Tarter, P.C., Phoenix, AZ, and Edwin B. Wainscott and James A. Ryan, Quarles & Brady, L.L.P., Phoenix, AZ, for plaintiffs-appellants Aloe Vera of America, Inc., Rex G. Maughan, Ruth G. Maughan and Maughan Holdings, Inc.

Merwin D. Grant and Kenneth B. Vaughn, Grant & Vaughn, P.C., Phoenix, AZ, for plaintiffs-appellants Gene Yamagata and Yamagata Holdings, Inc.

Richard T. Morrison, Acting Assistant Attorney General, Jonathan S. Cohen and Karen G. Gregory, Tax Division, Department of Justice, Washington, D.C., for the defendant-appellee.

Before: J. CLIFFORD WALLACE, SIDNEY R. THOMAS and SUSAN P. GRABER, Circuit Judges.

WALLACE, Senior Circuit Judge:

Aloe Vera of America, Inc., Rex Maughan, Ruth Maughan, Maughan Holdings, Inc., Gene Yamagata, and Yamagata Holdings, Inc. (collectively, Aloe Vera), appeal from the district court's summary judgment against them on their claims under 26 U.S.C. § 7431(a)(1). We must determine whether the statute of limitations in 26 U.S.C. § 7431(d) is jurisdictional. We vacate and remand.

I.

Rex Maughan (Maughan) is the owner...

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