First Interstate Bank of Nevada, N.A., as of the Estate of Marilla D. Black and as Trustee of the Marilla D. Black Testamentary Trust v. United States

108 F.3d 1185, 97 Daily Journal DAR 3617, 97 Cal. Daily Op. Serv. 1971, 79 A.F.T.R.2d (RIA) 1613, 1997 U.S. App. LEXIS 4982, 97 D.A.R. 3617

Opinion

LEAVY, Circuit Judge:

The United States appeals from the district court’s entry of summary judgment in favor of First Interstate Bank of Nevada, N.A. as Executor of the Estate of Manila D. Black and Trustee of the Marilla D. Black Testamentary Trust. The district court’s ruling was based on its determination that the statutory limitation period of 26 U.S.C. § 6511 for the filing of a tax refund claim should be equitably tolled in the instant case because of the taxpayer’s mental incompetence prior to her death in 1990. See Zeier v. United States, 80 F.3d 1360, 1365 (9th Cir.1996); Schwartz v. United States, 67 F.3d 838, 841 (9th Cir.1995) (as amended).

The Supreme Court has now declared that the statutory limitation period of 26 U.S.C. § 6511 is not subject to equitable tolling due to a taxpayer’s mental incompetence. United States v. Brockamp, — U.S. -,-, 117 S.Ct. 849, 853, 136 L.Ed.2d 818 (1997).

Accordingly, the decision appealed from is

REVERSED.