United States Eighth Circuit

In order to bring an action for a tax refund, an estate must be current with installment payments.

Appellate Information

• Decided 04/26/2001
• Published 04/26/2001

Judges

• DOTY, District Judge., Before BEAM and MORRIS SHEPPARD ARNOLD, Circuit Judges, and DOTY, District Judge.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Brian R. McPhail, argued, Osage, IA, for appellant.


• For Appellees:
  
• Jonathan S. Cohen, argued, Washington, DC (Donald B. Tobin, on the brief), for appellee.