Anne (Sandy) Batchelor-Robjohns v. United States

RODGERS, District Judge:

This is an appeal of a federal income tax refund suit filed by the Estate of George Batchelor (“Estate”). 1 Counts I and II of the Estate’s three-count Complaint involve Batchelor’s personal income taxes for 1999 and 2000. Count III concerns the Estate’s attempt to claim a credit for its 2005 income taxes for payments it made in settlement of various lawsuits against Batchelor. The district court entered judgment in favor of the Estate on Counts I and II and in the government’s favor on Count III. The Estate appeals the district court’s judgment as to Count III, which…