Howard M. Weiser, and Lenore Weiser Robert J. And Helen M.L. Stein John McLeish and Nils Parson v. United States

FERNANDEZ, Circuit Judge:

Howard and Lenore Weiser, Nils Parson, Robert and Helen Stein, and John McLeish (or collectively, Taxpayers) appeal the district court’s grant of summary judgment in favor of the Government on Taxpayers’ consolidated tax refund actions. We affirm.

JURISDICTION AND STANDARD OF REVIEW

The district court had jurisdiction to hear the refund actions under 28 U.S.C. § 1346(a)(1). We have jurisdiction under section 1291 to hear an appeal from a final order.

We review de novo the district court’s grant of summary judgment. Kruso v. International Tel. & Tel. Corp., 872 F.2d 1416,…