United States Fifth Circuit

Summary judgment in favor of plaintiff's claim for a tax refund is vacated where she made no payment within the applicable look-back period and is consequently barred from recovery.

Appellate Information

• Decided 06/01/2005
• Published 06/01/2005

Judges

• KING, Chief Judge:, Before KING, Chief Judge, and BARKSDALE and STEWART, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellees:
  
• John Valliant Eskrigge, Edward Lane Carlisle (argued), Watkins & Eager, Jackson, MS, for Plaintiff-Appellee., Bridget Maria Rowan (argued), App. Section, Gilbert S. Rothenberg, Charles Bricken, U.S. Dept. of Justice, Tax Div., Washington, DC, for Defendant-Appellant.