Legal Opinion
Raymond W. Beall Hazel A. Beall v. United States
Court of Appeals for the Fifth Circuit
Decided June 27, 2003No. 01-41471PublishedCited by 41 opinions
1Opinion of the Court
GARWOOD, Circuit Judge:
Plaintiffs-appellants Raymond W. Beall and Hazel A. Beall (the Bealls) appeal the dismissal, for want of subject matter jurisdiction, of their claim for a refund of the interest on income taxes paid to the defendant-appellee, the United States. Because we conclude, for the reasons set forth below, that the district court did possess jurisdiction to hear the Bealls’ complaint, we reverse the judgment of the district court and remand.
Background
On March 31, 1997, the Bealls entered into a settlement agreement with the Internal Revenue Service (IRS) to resolve certain tax…
2Cases cited33 opinions
- Steel Co. v. Citizens for a Better EnvironmentSupreme Court of the United States · 1998
- Federal Deposit Insurance v. MeyerSupreme Court of the United States · 1994
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- Bowen v. MassachusettsSupreme Court of the United States · 1988
- United States v. BajakajianSupreme Court of the United States · 1998
28 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- Corfield v. Dallas Glen Hills LPCourt of Appeals for the Fifth Circuit · 2003
- Hinck v. United StatesSupreme Court of the United States · 2007
- Porter v. Comm'rUnited States Tax Court · 2009
- Robinette v. Comm'rUnited States Tax Court · 2004
- Weiner v. United StatesCourt of Appeals for the Fifth Circuit · 2004
36 more not listed; retrieve them via the Exa API.