Legal Opinion
Gandy Nursery, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided January 8, 2003No. 01-40985PublishedCited by 31 opinions
1Opinion of the Court
BENAVIDES, Circuit Judge:
This case arises from a tax dispute pitting the government against an individual and two corporations. Plaintiffs-appellants Dennis Gandy, doing business as Dennis Gandy Nursery (“Gandy”), Gandy Nursery, Inc. (“Gandy Nursery”), and Gandy Marketing and Trucking, Inc. (“Gandy Marketing and Trucking”) brought suit in district court seeking refunds of certain tax payments and penalty assessments by the Internal Revenue Service (“IRS”), and damages for the IRS’s alleged negligent failure to release a tax lien and unauthorized tax collection practices. A jury heard the…
2Cases cited17 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. DalmSupreme Court of the United States · 1990
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Department of the Army v. Blue Fox, Inc.Supreme Court of the United States · 1999
- United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
12 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Harvey v. Grey Wolf Drilling Co.Court of Appeals for the Fifth Circuit · 2008
- Goldberg v. United StatesCourt of Appeals for the Seventh Circuit · 2018
- Sport Supply Group, Inc. v. Columbia Casualty Co.Court of Appeals for the Fifth Circuit · 2003
- Hurle Bradley v. St. Landry ParishCourt of Appeals for the Fifth Circuit · 2020
- Kim v. United StatesDistrict Court, District of Columbia · 2012
26 more not listed; retrieve them via the Exa API.