1. Home
  2. Browse Decisions
  3. F.2d
  4. 830 F.2d
  5. 830 F.2d 581 (1987)
 

SECURITY INDUS. INS. CO. v. U.S.

No. 86-3806.

830 F.2d 581 (1987)

SECURITY INDUSTRIAL INSURANCE COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

October 23, 1987.

Attorney(s) appearing for the Case

F. Kelleher Riess, Metairie, La., for plaintiff-appellant.

John J. Boyle, Atty., Michael L. Paup, Chief, Appellate Section, Tax Div., Justice Dept., Roger M. Olsen, Asst. Atty. Gen., Robert S. Pomerance, Atty., Washington, D.C., for defendants-appellees.

Before WISDOM, GEE, and RANDALL, Circuit Judges.

GEE, Circuit Judge:

Security Industrial Insurance Co. ("the taxpayer") appeals the dismissal of this Enochs suit1 seeking to enjoin collection of federal income tax. We remand for dismissal.

I.

The taxpayer and the government entered into several agreements extending the three-year statute of limitations for the 1973 tax year. Under the last of these agreements, the limitation would run in December 1982. The government...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases