United States Fifth Circuit

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

Judges

• GARWOOD, Circuit Judge:, Before GARWOOD, JONES and STEWART, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• 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.