BEALL v. US, 01-41471
The district court had jurisdiction to hear plaintiffs' claim for a refund of the interest on income taxes paid to the U.S., and review is not exclusive to the Tax Court.
- Decided 06/27/2003
- Published 07/23/2003
- GARWOOD, Circuit Judge:, Before GARWOOD, JONES and STEWART, Circuit Judges.
- United States Fifth Circuit
- For Appellant:
- Thomas E. Redding (argued), Sallie W. Gladney, Teresa Jean Womack, Redding & Associates, Houston, TX, for Plaintiffs-Appellants.
- For Appellees:
- Marion Elizabeth Erickson, David English Carmack (argued), U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellee.