United States Second Circuit

Judgment against plaintiffs' tax refund action is affirmed where the IRS properly assessed the tax rate within the ten-year limitations period as required by 26 U.S.C. section 6601(g).

Appellate Information

• Decided 08/24/2004
• Published 08/24/2004

Judges

• WALLACE, Senior Circuit Judge., Before:  LEVAL, CABRANES, and WALLACE, Circuit Judges.

Court

• United States Second Circuit

Counsel

• For Appellant:
  
• Elliot I. Miller, Kleban & Samor, P.C., Southport, Connecticut, for Plaintiffs-Appellants.


• For Appellees:
  
• Jeannette A. Vargas, Assistant U.S. Attorney (David N. Kelly, U.S. Attorney, on the brief), U.S. Attorney's Office for the Southern District of New York, New York, New York, for Defendant-Appellee.