United States Fifth Circuit

In a suit involving civil actions to quiet title to, or interpleader with respect to, property of a trust on which the government may have or claim a tax lien, summary judgment on the merits against the government is vacated and remanded with orders to remand the case to state court since the plaintiffs could not hale the U.S. into court under 28 U.S.C. section 2410's sovereign immunity waiver, because the allegations of the complaint did not establish that the government had or claimed a lien or a mortgage on the property of the trust when the suit was filed.

Appellate Information

• Decided 07/12/2007
• Published 07/13/2007

Judges

• DENNIS, Circuit Judge:, Before KING, STEWART and DENNIS, Circuit Judges.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Joan I. Oppenheimer (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div. App. Section, Washington, DC, for U.S., Glenn L. Langley, Hargrove, Smelley & Strickland, William Chase Kalmbach, Cook, Yancey, King & Galloway, Shreveport, LA, for Flowers, Hunt and Curnes., F. Drake Lee, Jr. (argued), Cook, Yancey, King & Galloway, Shreveport, LA, for Huddleston and Hunt., Daniel Scott Brown, D. Scott Brown Law Office, Mansfield, LA, for Huddleston.