Payne v. United States

289 F.3d 377

Jerry S. PAYNE; et al., Plaintiffs,

Jerry S. Payne, Plaintiff-Appellee-Cross-Appellant,

v.

UNITED STATES of America; et al., Defendants,

UNITED STATES of America, Defendant-Appellant-Cross-Appellee.

No. 00-20107.

United States Court of Appeals, Fifth Circuit.

May 7, 2002.

Jerry Stephen Payne (argued), Payne & Associates, Houston, TX, pro se.

Robert J. Branman (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

Appeals from the United States District Court for the Southern District of Texas.

Before POLITZ and EMILIO M. GARZA, Circuit Judges, and KAZEN,…