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3d 1185
79 A.F.T.R.2d 97-1613, 97-1 USTC P 50,286,
97 Cal. Daily Op. Serv. 1971,
97 Daily Journal D.A.R. 3617
The United States appeals from the district court's entry of summary judgment
in favor of First Interstate Bank of Nevada, N.A. as Executor of the Estate of
Marilla D. Black and Trustee of the Marilla D. Black Testamentary Trust. The
district court's ruling was based on its determination that the statutory limitation
period of 26 U.S.C. 6511 for the filing of a tax refund claim should be
equitably tolled in the instant case because of the taxpayer's mental
incompetence prior to her death in 1990. See Zeier v. United States, 80 F.3d
1360, 1365 (9th Cir.1996); Schwartz v. United States, 67 F.3d 838, 841 (9th
Cir.1995) (as amended).
2
The Supreme Court has now declared that the statutory limitation period of 26
U.S.C. 6511 is not subject to equitable tolling due to a taxpayer's mental
incompetence. United States v. Brockamp, 519 U.S. 347, ----, 117 S.Ct. 849,
853, 136 L.Ed.2d 818 (1997).
Accordingly, the decision appealed from is
REVERSED.
The members of the panel unanimously agree that this case is appropriate for
submission on the briefs and without oral argument pursuant to Fed.R.App.P.
34(a) and 9th Cir.R. 34-4