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TEXAS ASS'N OF CONCERNED TAXPAYERS, INC. v. U.S.

No. 84-5021.

772 F.2d 163 (1985)

TEXAS ASSOCIATION OF CONCERNED TAXPAYERS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied October 29, 1985.

Attorney(s) appearing for the Case

Sam Kazman, Ronald A. Zumbrun, Washington, D.C., for plaintiff-appellant.

Glenn L. Archer, Jr., Asst. Atty. Gen., Tax Div., U.S. Dept. of Justice, Michael L. Paup, Chief, Appellate Sec., Richard Farber and Michael J. Roach, Washington, D.C., for defendant-appellee.

Before REAVLEY and JOLLY, Circuit Judges, and SANDERS, District Judge.

Rehearing and Rehearing En Banc Denied October 29, 1985.

SANDERS, District Judge:

Texas Association of Concerned Taxpayers, Inc. (TACT) appeals the district court's judgment dismissing its action under rule 12(b)(6), Fed.R.Civ.P. We affirm.

I.

TACT commenced this suit under 26 U.S.C. § 7422 for the refund of $3.11 of federal excise tax paid on its telephone bills. This sum is attributable to the enactment of Section 282(a) of the Tax...

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