Estate of Mansy Y. Michael, by David Michael v. M.J. Lullo, District Director of Internal Revenue Service

Reversed and remanded by published opinion. Judge KING wrote the majority opinion, in which Judge HAMILTON joined. Judge LUTTIG wrote a dissenting opinion.

OPINION

KING, Circuit Judge:

We are presented with the question of whether the district court had jurisdiction to entertain a taxpayer’s mandamus action against the District Director of the Internal Revenue Service (IRS) and, if it did, whether it should have granted the writ compelling the District Director to allow a federal death tax credit that the IRS had previously agreed was accurate and allowable. On the narrow facts before us in this…