Legal Opinion
EC Term of Years Trust v. United States
Court of Appeals for the Fifth Circuit
Decided January 3, 2006No. 05-50068PublishedCited by 3 opinions
1Opinion of the Court
EMILIO M. GARZA, Circuit Judge:
EC Term of Years Trust (“the Trust”) appeals from the district court’s dismissal of its refund claim under 28 U.S.C. § 1346. The district court held that because the Trust’s sole and exclusive remedy lay in a wrongful levy action under 26 U.S.C. § 7426, the Trust’s refund claim must be dismissed for lack of subject matter jurisdiction. Appellant now argues that the district court erred when it determined that § 7426 was the exclusive remedy available to the Trust.
After assessing federal income taxes, penalties, and interest against Elmer and Dorothy Cullers, the…
2Cases cited12 opinions
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- United States v. WilliamsSupreme Court of the United States · 1995
- Texas Commerce Bank-Fort Worth, N.A., Plaintiff-Appellee/cross-Appellant v. United States of America, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Fifth Circuit · 1990
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
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3Cited by3 opinions
- Buser v. United StatesUnited States Court of Federal Claims · 2009
- Beck v. United States of America Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 2015
- Hawk v. Hartford Insurance Company of the MidwestDistrict Court, M.D. Florida · 2025