John A. Zeier v. United States Internal Revenue Service

80 F.3d 1360 77 A.F.T.R.2d 96 -1653, 96-1 USTC P 60,228 , 96 Cal. Daily Op. Serv. 2407 , 96 Daily Journal D.A.R. 4031 John A. ZEIER, The Estate of; Ben J. Yates, as personal representative of the Estate of John A. Zeier, Plaintiffs-Appellees, v. UNITED STATES INTERNAL REVENUE SERVICE, acting as an agency of the United States of America, Defendant-Appellant. Nos. 95-35120, CV-92-00127-JDS. United States Court of Appeals, Ninth Circuit. Argued and Submitted Dec. 8, 1995. Decided April 9, 1996 W. Scott Green, West, Patten, Bekkedahl and Green, Billings, Montana, for plaintiffs-appellees. Gary R. Allen, Gilbert S. Rothenberg, Kirk C. Lusty, United States Department of Justice, Washington, D.C.; Diane G. Barz, Office of the United States Attorney, Billings, Montana, for defendant-appellant. Appeal from the United States District Court for the District of Montana, Jack D. Shanstrom, District Judge, Presiding. No. CV-92-00127-JDS. Before: D.W. NELSON and NOONAN, Circuit Judges, and TANNER, District Judge. * D.W. NELSON, Circuit Judge: 1 The Internal Revenue Service ("IRS") appeals the district court's grant of a tax refund to the Zeier estate ("the estate"). The IRS contends that the…