United States Ninth Circuit
ESTATE OF FRANK BRANSON v. COMM'R OF INTERNAL REVENUE, 00-70293
Under 26 USC 7442, a tax court may apply the doctrine of equitable recoupment in determining an estate tax deficiency.
Appellate Information
- Argued 07/10/2001
- Decided 09/05/2001
- Published 09/05/2001
Judges
- SNEED, Circuit Judge:, Before: SNEED, WARDLAW, and BERZON, Circuit Judges.
Court
- United States Ninth Circuit
Counsel
- For Appellees:
- Charles Bricken, Attorney, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellant., William Bates III, McCutchen, Doyle, Brown & Enersen, L.L.P., Palo Alto, California, for the petitioner-appellee.