DELTA SAV. & LOAN ASS'N, INC., v. I.R.S.

No. 87-3165.

847 F.2d 248 (1988)

DELTA SAVINGS & LOAN ASSOCIATION, INC., Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

June 17, 1988.


Attorney(s) appearing for the Case

Ronald J. Vega, Metairie, La., for plaintiff-appellant.

Eneid Francis, Asst. U.S. Atty., New Orleans, La., Howard M. Soloman,

Michale L. Paup, Chief Appellate Section, Tax Div., Dept. of Justice, Wynette, J. Hewett, Washington, D.C., for defendant-appellee.

Before WISDOM, GARWOOD, and JONES, Circuit Judges.


GARWOOD, Circuit Judge:

Plaintiff-appellant Delta Savings & Loan Association, Inc. (Delta) appeals the district court's grant of the motion of defendant-appellee Internal Revenue Service (IRS) for summary judgment on Delta's claim that the IRS tendered an inadequate amount to Delta when it redeemed certain property from Delta pursuant to 26 U.S.C. § 7425(d). We determine that jurisdiction of this case is proper under...

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