Duane H. Wall v. United States

89 F.3d 848 77 A.F.T.R.2d 96 -2204, 96-1 USTC P 50,307 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Duane H. WALL, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 94-56541. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 10, 1996. Decided May 1, 1996. Before: SCHROEDER and LEAVY, Circuit Judges, and TRIMBLE, * District Judge. MEMORANDUM ** Duane H. Wall appeals from the district court's entry of summary judgment in favor of the government, arguing that the district court erred by concluding that it lacked subject matter jurisdiction over his tax refund claim. We review de novo, see Skagit County Pub. Hosp. v. Shalala, --- F.3d ----, ----, No. 95-35385, slip op. 4119, 4133 (9th Cir. Apr. 5, 1996), and we reverse. Prior to the enactment of the Tax Equity and Fiscal Responsibility Act of 1982 ("TEFRA"), Pub.L. No. 97-248, 96 Stat. 324 (1982), audits of tax items attributable to partnerships were conducted at the…