ABSTON v. C.I.R.

No. 11-3689.

691 F.3d 992 (2012)

Rani ABSTON, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, et al., Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: August 31, 2012.


Attorney(s) appearing for the Case

William James Falk , argued, Robert Taylor Matthews, III , on the brief, St. Louis, MO, for appellant.

Kenneth W. Rosenberg , argued, Richard Farber , on the brief, Washington, DC, for appellee.

Before LOKEN, GRUENDER, and BENTON, Circuit Judges.


LOKEN, Circuit Judge.

When the Internal Revenue Service (IRS) denied Rani Abston's claim for a refund of federal income taxes as barred by the three-year limitation period in 26 U.S.C. § 6511(b)(2)(A), she timely filed this tax refund action,1 asserting that the limitation period was suspended "for more than 310 days under 26 U.S.C. § 6511(h) as a result of Plaintiff's financial disability." The district court

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