JONES v. U.S.

No. 89-2165.

889 F.2d 1448 (1989)

Richard L. JONES, and Margaret A. Jones, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied December 28, 1989.


Attorney(s) appearing for the Case

Rudy M. Groom, Groom, Naiser & Associates, Houston, Tex., for plaintiffs-appellants.

Cynthia E. Messersmith, Atty., Dept. of Justice, Tax Div., Dallas, Tex., Paula Offenhauser, Asst. U.S. Atty., Houston, Tex., Teresa E. McLaughlin, Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Ann B. Durney, Washington, D.C., for defendant-appellee.

Before WISDOM, JOHNSON, and HIGGINBOTHAM, Circuit Judges.


PATRICK E. HIGGINBOTHAM, Circuit Judge:

Taxpayers sued seeking to enjoin the Government from "continuing in force and effect both a purported assessment and levy against the property of [taxpayers] allegedly to be applied to federal income taxes due or to become due" with respect to the years 1982 and 1983.1 They alleged jurisdiction under 28 U.S.C. § 1340, 28 U.S.C. § 1361, the Internal Revenue Code, 26 U.S.C. § 6213(a...

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