DISCLAIMER: The following unofficial case summaries are prepared by the clerk's office
as a courtesy to the reader. They are not part of the opinion of the court.
003799P.pdf 11/27/2001 James Ihnen v. USA
U.S. Court of Appeals Case No: 00-3799
District of South Dakota
Civil case - Federal Tax. Under Cain v. U.S., 255 F2d 193 (8th Cir. 1958),
taxpayers are estopped from seeking a refund on taxes for which
they had executed a settlement agreement on which the statute of
limitations had run against the IRS.