United States Tenth Circuit

In a tax refund suit brought by an estate, summary judgment against the estate is affirmed over its claim that the judgment was void because of an incurable jurisdictional defect that existed when the suit began, because under the circumstances of the case, the estate cured the jurisdictional defect at issue.

Appellate Information

• Decided 10/31/2006
• Published 11/01/2006

Judges

• McCONNELL, Circuit Judge., Before KELLY, HOLLOWAY, and McCONNELL, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Margaret K. Myers (Earl D. Mills with her on the briefs), The Mills Law Firm, Oklahoma City, Oklahoma, for Plaintiffs-Appellants.


• For Appellees:
  
• Joan I. Oppenheimer, United States Department of Justice (Eileen J. O'Connor, Assistant Attorney General;  John C. Richter, United States Attorney;  Richard Farber, United States Department of Justice, with her on the brief) for Defendant-Appellee.