United States Fifth Circuit

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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.

Appellate Information

  • 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.
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