Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_09-cv-01604/USCOURTS-cand-3_09-cv-01604-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 26:7422 IRS: Refund Taxes

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United States District Court

For the Northern District of California

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United States District Court

For the Northern District of California

IN THE UNITED STATES DISTRICT COURT

FOR THE NORTHERN DISTRICT OF CALIFORNIA

MARSHALL NAIFY REVOCABLE

TRUST,

Plaintiff,

 v.

UNITED STATES OF AMERICA,

Defendant.

 /

No. C 09-01604 CRB

ORDER FOR SUPPLEMENTAL

BRIEFING

The parties are ordered to file briefs not to exceed seven pages in response to the

following proposition:

Despite the fact that the Estate might have foreseen an audit as to Naify’s 1999

California tax return, because no audit or investigation had been initiated at the time

of death, and because Naify had made an estimated tax payment not reflecting the

Mimosa transaction, there was therefore no claim on the estate at the time of death. 

See Treas. Reg. § 20.2053-4 (providing for a deduction for “obligations . . . existing at

the time of death”). The question therefore is not whether the claim was

“ascertainable with reasonable certainty,” id. § 20-2053-1(b)(3), but rather whether

there was a claim at all at the time of death.

Case 3:09-cv-01604-CRB Document 32 Filed 08/06/10 Page 1 of 2
United States District Court

For the Northern District of California

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G:\CRBALL\2009\1604\Supplemental Briefing Order #2.wpd 2

Both parties are to file briefs by August 16, 2010.

IT IS SO ORDERED.

Dated: August 5, 2010 

CHARLES R. BREYER

UNITED STATES DISTRICT JUDGE

Case 3:09-cv-01604-CRB Document 32 Filed 08/06/10 Page 2 of 2