United States Eighth Circuit

Tax Court did not err in refusing to hold the government estopped from seeking a levy on 1983 tax deficiencies, because there was no intention to mislead taxpayers that the 1983 deficiencies would not be abated.

Appellate Information

• Decided 10/03/2003
• Published 10/03/2003

Judges

• LAY, Circuit Judge., Before SMITH, LAY, and BRIGHT, Circuit Judges.

Court

• United States Eighth Circuit

Counsel

• For Appellant:
  
• Michael C. Phillips, argued, Kansas City, MO, for appellant.


• For Appellees:
  
• Joel McElvain, argued, Dept. of Justice, Washington, DC (David E. Carmack, on the brief), for appellee.