Rosemary Eckersley and Estate of Dr. Franklin Ashley, Deceased, by Rosemary Ashley (Eckersley) v. United States

961 F.2d 216 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Rosemary ECKERSLEY and Estate of Dr. Franklin Ashley, Deceased, by Rosemary Ashley (Eckersley), Executrix, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 91-15059. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 14, 1992. Decided April 24, 1992. 1 Before CYNTHIA HOLCOMB HALL and WIGGINS, Circuit Judges, and MUECKE * District Judge. 2 MEMORANDUM ** OVERVIEW 3 Appellants appeal the grant of summary judgment against them and in favor of the government. Appellants sought a refund for tax assessments paid for the years 1978 and 1979, claiming the assessments were barred by the statute of limitations. The Internal Revenue Service ("IRS") maintains that appellants signed a valid waiver of the statute of limitations defense and cannot now claim that defense. Appellants argue that the waiver was not valid because there was no agreement as to its scope. In the…