United States Ninth Circuit

In a suit by a successor in interest to the estate of a deceased California resident, alleging that it was due a refund for federal estate taxes, the district court's grant of the Government’s Rule 12(c) motion is affirmed, where the district court properly concluded, as a matter of law, that the claim--based on a deduction for the estimated amount of California income tax that the estate might owe for capital gains--was not ascertainable with reasonable certainty as of the decedent’s death.

Appellate Information

• Decided 02/15/2012
• Published 02/15/2012

Judges

• Alarcon

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• G. Michael Halfenger, Jennifer M. Rubin