Harrah v. United States

69 F.3d 1448 76 A.F.T.R.2d 95 -7155, 64 USLW 2301 , 95-2 USTC P 50,597 , 95 Cal. Daily Op. Serv. 8528 , 95 Daily Journal D.A.R. 14 ,761 Estate of William F. HARRAH, Deceased; Louis Mead Dixon, Executor; William F. Harrah Marital Trust; Louis Mead Dixon; Lloyd T. Dyer; Joseph W. McMullen, Trustees, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant. No. 94-15880. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 19, 1995. Decided Nov. 3, 1995. Frank P. Cihlar, Tax Division, United States Department of Justice, Washington, D.C., for defendant-appellant. Russell D. Uzes, Brobeck, Phleger & Harrison, San Francisco, California, for plaintiffs-appellees. Appeal from the United States District Court for the District of Nevada. Before: SNEED, PREGERSON, and FERNANDEZ, Circuit Judges. SNEED, Circuit Judge: 1 The Estate of William F. Harrah (Estate) seeks to recover an alleged overpayment of income taxes in the taxable years of 1983 and 1984. The William F. Harrah Marital Trust (Trust) 1 also seeks to recover a related overpayment for the 1984 taxable year. The difficulty each confronts is that the reopening of the relevant years is barred by…