TX Med Assn Ins v. United States

465 F.3d 169

TEXAS MEDICAL ASSOCIATION INSURANCE TRUST, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

No. 05-51619.

United States Court of Appeals, Fifth Circuit.

September 13, 2006.

Cynthia E. Messersmith, U.S. Dept. of Justice, Tax Div., Dallas, TX, Michael L. Cook (argued), Gary Elliot Zausmer, Jenkens & Gilchrist, Austin, TX, for Plaintiff-Appellant.

Steven W. Parks (argued), Jonathan S. Cohen, U.S. Dept. of Justice, Tax Div. App. Section, Washington, DC, Louise P. Hytken, U.S. Dept. of Justice, Tax Div., Dallas, TX, for U.S.

Appeal from the United States District Court for…