Rubinstein, Estate of v. United States

Tax Refund Claim; Overpayment; RCFC 52; 26 U.S.C. § 6511(h); Rev. Proc. 99-21, 1991-1 C.B, 960; Financial Disability; Physical or Mental Impairment; Suspend Statute of Limitations; Adverse Credibility Finding; Unreliable Expert Testimony

OPINION AND ORDER

SWEENEY, Judge

In this federal income tax refund case, plaintiff, the estate of David Rubinstein, alleges that during at least the last four years of Mr. Rubinstein’s (“decedent”) life, he suffered from a mental impairment that resulted in a financial disability within the meaning of 26 U.S.C. § 6511(h). According to plaintiff, the statute of…