United States Fifth Circuit
PALA, INC. EMPLOYEES PROFIT SHARING PLAN AND TRUST AGREEMENT v. US, 99-31037
IRS waiver of a tax in one year does not compel waiver for another year, and does not cure plaintiff's failure to amend a formal claim after a timely informal claim.
Appellate Information
- Decided 11/29/2000
- Published 11/29/2000
Judges
- PATRICK E. HIGGINBOTHAM, Circuit Judge:, Before JOLLY, HIGGINBOTHAM and EMILIO M. GARZA, Circuit Judges.
Court
- United States Fifth Circuit
Counsel
- For Appellant:
- Joseph A. Prokop, Jr. (argued), Baton Rouge, LA, for Plaintiff-Appellant.
- For Appellees:
- Michelle Contos France (argued), David English Carmack, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.